7.—(1) The baseline is the aggregate amount of net Northern Ireland emissions of each greenhouse gas mentioned in the following table in the year specified in relation to that gas—
| Greenhouse gas | Year |
|---|---|
| Carbon dioxide | 1990 |
| Methane | 1990 |
| Nitrous oxide | 1990 |
| Hydrofluorocarbons | 1995 |
| Perfluorocarbons | 1995 |
| Sulphur hexafluoride | 1995 |
| Nitrogen trifluoride | 1995 |
(2) The baseline for carbon dioxide is the amount of net Northern Ireland emissions of carbon dioxide in 1990.
(3) The baseline for methane is the amount of net Northern Ireland emissions of methane in 1990.
(4) The Department may by regulations amend—
(a)the table in subsection (1) so as to specify a different year in relation to a greenhouse gas, or
(b)subsection (2) or (3) so as to specify a different year in relation to carbon dioxide or methane.
(5) See section 55 for restrictions on the powers conferred by subsection (4).
8.—(1) The net Northern Ireland emissions account for a year is determined as follows—
(a)take the aggregate amount of net Northern Ireland emissions of each greenhouse gas for that year (which is to be determined in accordance with sections 9 and 10),
(b)deduct the amount of carbon units that are to be credited to the net Northern Ireland emissions account for that year (in accordance with regulations under section 11), and
(c)add the amount of carbon units that are to be debited from the net Northern Ireland emissions account for that year (also in accordance with regulations under section 11).
(2) Subsection (1) does not apply in relation to the net Northern Ireland emissions account for carbon dioxide for 2050 or the net Northern Ireland emissions account for methane for 2050 (see subsections (3) and (4)).
(3) The net Northern Ireland emissions account for carbon dioxide for 2050 is determined as follows—
(a)take the amount of net Northern Ireland emissions of carbon dioxide for 2050 (which is to be determined in accordance with sections 9 and 10),
(b)deduct the amount of carbon units that are to be credited to the net Northern Ireland emissions account for carbon dioxide for 2050 (in accordance with regulations under section 11), and
(c)add the amount of carbon units that are to be debited from the net Northern Ireland emissions account for carbon dioxide for 2050 (also in accordance with regulations under section 11).
(4) The net Northern Ireland emissions account for methane for 2050 is the amount of net Northern Ireland emissions of methane for 2050 (which is to be determined in accordance with sections 9 and 10).