Regulation 7 Crediting of carbon units to the net Scottish emissions account
A carbon unit is credited to the net Scottish emissions account if—
a person transfers the carbon unit to the Scottish credit account; and
the Scottish Ministers declare that the carbon unit is credited to the net Scottish emissions account.
A declaration under paragraph (1)(b)—
must state the year in respect of which the carbon unit is to be credited; and
may be made in such manner and at such time as the Scottish Ministers consider appropriate.
The Scottish Ministers must not make a declaration under paragraph (1)(b) if they reasonably believe that the carbon unit has been used to offset greenhouse gas emissions which are not Scottish emissions.
A carbon unit which is credited to the net Scottish emissions account in accordance with this regulation must have been cancelled.