person’s failure to submit a verified emissions report or a registered person’s submission of a verified emissions report that is incomplete or inaccurate.
(5) Upon making an assessment under subsection (1) or (2), the Agency must serve a notice of assessment on the registered person that sets out the matters in subsection (1).
Advance assessments
22.—(1) Despite section 21, where the Agency is notified that a registered person will cease, or is otherwise of the opinion that a registered person has ceased or is likely to cease, to have operational control over a taxable facility, the Agency may, to the best of the Agency’s judgment, assess the matters mentioned in section 21(1) for the taxable facility in relation to each reporting period after the most recent reporting period for which the Agency has issued an assessment under section 21(1) or (2) for the taxable facility.
(2) In making an assessment under subsection (1), the Agency may have regard to any verified emissions report (whether or not approved by the Agency) previously submitted to the Agency for the taxable facility.
Revision of assessments
23.—(1) The Agency may revise any assessment (whether made under section 21 or 22 and whether revised previously under this section) if—
- (a) the Agency is of the opinion that the assessment is no longer accurate, including—
- (i) where the Agency approves a verified emissions report after an assessment under section 21(2); or
- (ii) where the Agency approves any change to an approved verified emissions report on which the assessment was based; or
- (b) the registered person on whom the notice of assessment has been served raises any objection to the assessment, and,
