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PART 2 SEmissions accounting

16International carbon reporting practiceS

(1)In section 17 of the 2009 Act, for subsection (3) substitute—

(3)The amount of Scottish emissions and Scottish removals of a greenhouse gas for a period must be determined, in so far as reasonably practicable, consistently with current international carbon reporting practice or, for the purposes of assessing and reporting in accordance with section 33, target-relevant international carbon reporting practice..

(2)In section 18 of the 2009 Act, for subsection (2) substitute—

(2)A “tonne of carbon dioxide equivalent” means one metric tonne of carbon dioxide or an amount of any other greenhouse gas with an equivalent global warming potential (determined, in so far as reasonably practicable, consistently with current international carbon reporting practice or, for the purposes of assessing and reporting in accordance with section 33, target-relevant international carbon reporting practice)..

(3)In section 19 of the 2009 Act—

(a)the existing words become subsection (1),

(b)after that subsection, insert—

(2)The following definitions also apply for the purposes of this Act—

Commencement Information

I1S. 16 in force at 23.3.2020 by S.S.I. 2020/66, reg. 2