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1. For the purpose of this Schedule—
“EEA aviation emissions” means the emissions of carbon dioxide arising from any aircraft during taking off, flying and landing when the aerodrome from which the aircraft takes off and the aerodrome at which the aircraft next lands are both located in the same EEA State;
“EEA State” means a state which was an EEA state on 31st December 2020 (whether or not that state was an EEA state in the years referred to in sub-paragraphs (a) and (c) of paragraph 2).
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