Regulation 9 Register of transactions
The Scottish Ministers must maintain a register containing information about the carbon units credited to and debited from the net Scottish emissions account under these Regulations.
In relation to carbon units credited under regulation 7, or treated as so credited under regulation 6, the register must contain details of the—
type of units transferred to the Scottish credit account;
date of transfer to the Scottish credit account;
date of any declaration that units are to be credited;
year in respect of which the units are credited; and
date of cancellation.
In relation to carbon units to be credited or debited under regulation 8, the register must contain details of the—
date on which the calculation under regulation 8(1) was performed;
date of surrender;
figures used in that calculation;
amount of units credited to or debited from the net Scottish emissions account; and
year in respect of which units are credited or debited.