34Net Welsh emissionsE+W
(1)In this Part, the “net Welsh emissions” of a greenhouse gas for a period means the amount of Welsh emissions of that gas for the period, reduced by the amount of Welsh removals of that gas for the period.
(2)“Welsh emissions” of a greenhouse gas are—
(a)emissions of that gas from sources in Wales, and
(b)emissions of that gas from international aviation or international shipping that count as Welsh emissions by virtue of regulations under section 35.
(3)“Welsh removals” of a greenhouse gas are removals of that gas from the atmosphere due to land use in Wales, land-use change in Wales or forestry activities in Wales.
(4)The amounts of Welsh emissions and Welsh removals of a greenhouse gas for a period must, so far as reasonably practicable, be determined consistently with international carbon reporting practice.