Section 45

For the purposes of this Part activities are regarded as indirectly causing or contributing to greenhouse gas emissions if they involve, in particular— the consumption of energy, the use of materials in whose production energy was consumed, the disposal otherwise than for recycling of materials in whose production energy was consumed, or the production or supply of anything whose subsequent use directly causes or contributes to greenhouse gas emissions. Correspondingly, for the purposes of this Part activities are regarded as indirectly causing or contributing to the reduction of greenhouse gas emissions if they involve a reduction under any of those heads. This Part applies to activities carried on in the United Kingdom, regardless of where the related emissions, reductions or removals of greenhouse gas occur.

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