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40.—(1) This section applies if the Department has laid a final statement before the Assembly under section 39 in respect of a budgetary period for which the net Northern Ireland emissions account exceeds the carbon budget.
(2) No later than three months after laying the statement, the Department must lay before the Assembly a report setting out proposals and policies to compensate for the excess emissions in subsequent budgetary periods.
(3) Each Northern Ireland department must provide such assistance as the Department requires in the preparation of the report.
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