in clause 110(3) replace new section 127(2) with:(2)However,—(a)the EPA may amend an emissions return or assessment at any time to give effect to the correction of a unique emissions factor under section 91A; and(b)if the EPA is satisfied that an emissions return was fraudulent, was wilfully misleading, or deliberately omitted mention of emissions or removals in respect of which an emissions return was required to be submitted, the EPA may amend the emissions return at any time, under section 120, so as to—(i)increase the number of units required to be surrendered by the participant:(ii)decrease the number of New Zealand units to which the participant is entitled in respect of removal activities.