The following parties shall be subject to the provisions of this part:
(a) Owners, operators, and designated representatives of affected sources and affected units pursuant to Sec. 72.6 of this chapter;
(b) Any new independent power producer as defined in section 416 of the Act and Sec. 72.2 of this chapter, except as provided in section 405(g)(6) of the Act;
(c) Any owner of an affected unit who may apply to receive allowances under the Energy Conservation and Renewable Energy Reserve Program established in accordance with section 404(f) of the Act;
(d) Any small diesel refinery as defined in Sec. 72.2 of this chapter, and
(e) Any other person, as defined in Sec. 72.2 of this chapter, who chooses to purchase, hold, or transfer allowances as provided in section 403(b) of the Act.