Section 27(1)

In this Part the “net UK carbon account” for a period means the amount of net UK emissions of targeted greenhouse gases for the period— reduced by the amount of carbon units credited to the net UK carbon account for the period in accordance with regulations under this section, and increased by the amount of carbon units that in accordance with such regulations are to be debited from the net UK carbon account for the period.

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Source: legislation.gov.uk · retrieved 2026-07-30