Energy (Windfall Gains in the Energy Sector) (Cap on Market Revenues) Act 2023
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Direction to make a return under section 15 | ||
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16. (1) Where the competent authority makes a determination that a person has failed to make a return under subsection (1) or (2) of section 15 the competent authority may give a direction to the person requiring the person to make the return. | ||
(2) Where the competent authority proposes to make a determination under subsection (1) it shall give notice to the person to whom it proposes to give the direction that the person may, within 30 days after the date of the notice, give notice to the competent authority objecting to the proposed determination under subsection (1) and stating the reason for the objection. | ||
(3) On or after the expiry of the period of 30 days referred to in subsection (2), the competent authority, having considered any objection made to it under subsection (2) shall make whatever determination it considers appropriate and shall give notice to the person of its determination, the main reasons for that determination and, if appropriate, a direction requiring the person to make a return under subsection (1) or (2) of section 15 as the case may be. | ||
(4) Where a notice under subsection (3) is given, the date by which the return is required to be made shall be the date to which the notice refers and not the date specified in section 15 (1) or prescribed under section 15 (2). | ||
(5) Subject to section 19 , a person who is given a notice under subsection (3) requiring the person to make a return shall make the return to the competent authority not later than 30 days after the date of the notice. | ||
(6) A person referred to in subsection (5) who, without reasonable excuse, fails to make a return within the period specified in that subsection shall be guilty of an offence. |