Paragraph 2 Relative change in CRC emissions
(1)
The percentage change in the CRC emissions of a participant per unit of turnover for year A compared to—
(a)
where it exists, the historic average of CRC emissions of that participant per unit of turnover; or
(b)
otherwise, the relevant CRC emissions of that participant per unit of turnover in year B,
is the “relative change” in CRC emissions for year A.
(2)
In sub-paragraph (1), “year A” and “year B” have the meaning given in paragraph 1.