Schedule ZA2, paragraph 2(3)

For the purposes of this paragraph “commodities” includes— units recognised for compliance with the requirements of EU Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading, allowances under paragraph 5 of Schedule 2 to the Climate Change Act 2008 relating to a trading scheme dealt with under Part 1 of that Schedule (schemes limiting activities relating to emissions of greenhouse gas), and renewables obligation certificates issued— by the Gas and Electricity Markets Authority under an order made under section 32B of the Electricity Act 1989, or by the Northern Ireland Authority for Utility Regulation under the Energy (Northern Ireland) Order 2003 (S.I. 2003/419 (N.I. 6)) and pursuant to an order made under Articles 52 to 55F of that Order.

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Source: legislation.gov.uk · retrieved 2026-09-04