(1)In this Part—
(a)“UK emissions”, in relation to a greenhouse gas, means emissions of that gas from sources in the United Kingdom;
(b)“UK removals”, in relation to a greenhouse gas, means removals of that gas from the atmosphere due to land use, land-use change or forestry activities in the United Kingdom;
(c)the “net UK emissions” for a period, in relation to a greenhouse gas, means the amount of UK emissions of that gas for the period reduced by the amount for the period of UK removals of that gas.
(2)The amount of UK emissions and UK removals of a greenhouse gas for a period must be determined consistently with international carbon reporting practice.