[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: 40CFR77.5] [Page 468] TITLE 40--PROTECTION OF ENVIRONMENT CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) PART 77--EXCESS EMISSIONS--Table of Contents Sec. 77.5 Deduction of allowances to offset excess emissions of sulfur dioxide. (a) The Administrator will deduct allowances to offset excess emissions in accordance with the offset plan approved under Sec. 77.4(b) (1) or (k) or in accordance with Sec. 72.91(b) of this chapter. (b) The designated representative shall hold enough allowances in the appropriate compliance subaccount to cover the deductions to be made in accordance with paragraph (a) or paragraph (c) of this section. (c) If the designated representative does not submit a timely and complete proposed offset plan, or if the Administrator disapproves a proposed offset plan under Sec. 77.4 (c) or (k), the Administrator will immediately deduct allowances, from the unit's compliance subaccount on a first-in, first-out basis in accordance with Sec. 73.35(c)(2) of this chapter, equal to the amount of the unit's excess emissions of sulfur dioxide. (d) If a compliance subaccount does not contain adequate allowances to offset the excess emissions, the Administrator will deduct the required allowances whenever allowances are recorded to that account.