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7. Subject to regulation 8, in respect of a relevant fossil fuel plant, the emissions from it that are attributable to the use of fossil fuel in any year (“EPS annual emissions”) are—
(a)the total emissions of carbon dioxide which are the direct result of operations and processes carried out in the generation of electricity during the year by that relevant fossil fuel plant; and
(b)if not already included in the total under paragraph (a), the total emissions of carbon dioxide directly attributable to the production of the fuel produced by any associated gasification plant and used by the fossil fuel plant in the generation of electricity in that year.
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