“(aa) the calculation of the annual volume of allowances in accordance with regulation  9;”.  (a) in paragraph 8, for “permanent residential address in the United Kingdom” substitute  “residential address”;  (b) in paragraph 12, for “VAT return” substitute “United Kingdom VAT return, if any”;  (c) in paragraph 13—  (i) for “VAT registration” substitute “United Kingdom VAT registration”;  (ii) omit “, and, where the applicant is not registered for VAT, any other means of  identifying the applicant by HM Revenue and Customs, or such further information  as required to be satisfied as to the applicant’s fiscal status within the United  Kingdom”.  (6) In the Schedule (list of the elements referred to in regulation 18(5))—  EXPLANATORY NOTE  (This note is not part of the Regulations)  Maggie Throup  James Morris  Two of the Lords Commissioners of Her Majesty’s Treasury  10th May 2021  These Regulations are made in exercise of the powers conferred by section 96 of the Finance Act  2020 (c. 14).  These Regulations amend the Greenhouse Gas Emissions Trading Scheme Auctioning  Regulations 2021 (S.I. 2021/484), which provide for the auctioning of allowances created for the  purposes of the UK Emissions Trading Scheme, to clarify the criteria applicable to representatives  of those eligible to apply to bid for allowances under those Regulations and to correct a number of  other minor errors.  A full impact assessment has not been produced for this instrument as no, or no significant, impact  on the private, voluntary or public sector is foreseen.  £4.90  http://www.legislation.gov.uk/id/uksi/2021/561  ISBN 978-0-34-822337-8 © Crown copyright 2021  Printed and published in the UK by The Stationery Office Limited under the authority and superintendence of Jeff James,  Controller of Her Majesty’s Stationery Office and Queen’s Printer of Acts of Parliament. 