Article 50U.K.Use or transfer of N2O
1.Where N2O originates from activities covered by Annex I to Directive 2003/87/EC for which that Annex specifies N2O as relevant and an installation does not emit the N2O but transfers it to another installation that monitors and reports emissions in accordance with this Regulation, it shall not be counted as emissions of the installation where it originates.
An installation that receives N2O from an installation and activity in accordance with the first subparagraph shall monitor the relevant gas streams using the same methodologies, as required by this Regulation, as if the N2O were generated within the receiving installation itself.
However, where N2O is bottled or used as a gas in products so that it is emitted outside the installation, or where it is transferred out of the installation to entities not covered by Directive 2003/87/EC, it shall be counted as emissions of the installation where it originates, except for quantities of N2O in respect of which the operator of the installation where the N2O originates can demonstrate to the competent authority that the N2O is destroyed using suitable emissions abatement equipment.
2.In its annual emissions report, the operator of the transferring installation shall provide the receiving installation's installation identification code recognised in accordance with the acts adopted pursuant to Article 19(3) of Directive 2003/87/EC, if relevant.
The first subparagraph shall also apply to the receiving installation with respect to the transferring installation's installation identification code.
3.To determine the quantity of N2O transferred from one installation to another, the operator shall apply a measurement-based methodology, including in accordance with Articles 43, 44 and 45. The emission source shall correspond to the measurement point and the emissions shall be expressed as the quantity of N2O transferred.
4.To determine the quantity of N2O transferred from one installation to another, the operator shall apply the highest tier as defined in section 1 of Annex VIII for emissions of N2O.
However, the operator may apply the next lower tier provided that it establishes that applying the highest tier as defined in section 1 of Annex VIII is technically not feasible or incurs unreasonable costs.
5.The operators may determine quantities of N2O transferred out of the installation both at the transferring and at the receiving installation. In such cases, Article 48(3) shall apply mutatis mutandis.