[Code of Federal Regulations] [Title 40, Volume 14] [Revised as of July 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 40CFR73.51] [Page 161] TITLE 40--PROTECTION OF ENVIRONMENT CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) PART 73--SULFUR DIOXIDE ALLOWANCE SYSTEM--Table of Contents Subpart D--Allowance Transfers Sec. 73.51 Prohibition. Except as provided in Sec. 73.34(a), the Administrator will not record a transfer of allowances from a future year subaccount to a subaccount for an earlier year.