# The Carbon Accounting Scheme (Scotland) Regulations 2010, Regulation 7: Crediting of carbon units to the net Scottish emissions account


(1) A carbon unit is credited to the net Scottish emissions account if—
(a) a person transfers the carbon unit to the Scottish credit account; and
(b) the Scottish Ministers declare that the carbon unit is credited to the net Scottish emissions account.
(2) A declaration under paragraph (1)(b)—
(a) must state the year in respect of which the carbon unit is to be credited; and
(b) may be made in such manner and at such time as the Scottish Ministers consider appropriate.
(3) 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.
(4) A carbon unit which is credited to the net Scottish emissions account in accordance with this regulation must have been cancelled.

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Source: https://www.legislation.gov.uk/sdsi/2010/9780111008881/regulation/7 (the official version)
Page: https://openlegislation.uk/draft-carbon-accounting-scheme-scotland-regulations-2010/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.