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9.—(1) The amount of net Northern Ireland emissions of a greenhouse gas for a period is—
(a)the amount of Northern Ireland emissions of the gas for the period (see subsection (2)),
minus
(b)the amount of Northern Ireland removals of the gas for the period (see subsection (3)).
(2) The Northern Ireland emissions of a gas for a period are—
(a)emissions of the gas from sources in Northern Ireland in the period, and
(b)emissions of the gas from international aviation or international shipping that count as Northern Ireland emissions for the period (as determined by regulations under section 10).
(3) The Northern Ireland removals of a gas for a period are removals of the gas from the atmosphere in the period due to—
(a)land use in Northern Ireland;
(b)land-use change in Northern Ireland;
(c)forestry activities in Northern Ireland; and
(d)the use of carbon capture and storage technology in Northern Ireland.
(4) The Department may by regulations amend subsection (3) so as to amend the definition of Northern Ireland removals.
(5) The amounts of Northern Ireland emissions and Northern Ireland removals of a gas for a period must be determined consistently with international carbon reporting practice (see section 63).
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