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7.—(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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