(1)This section applies where the Scottish Ministers make regulations under either of the following—
(a)section A1(3),
(b)section 2A(1) modifying one or more of the percentage figures applying for the purposes of any interim target.
(2)An annual target in relation to a year which is subsequent to the year in which the regulations mentioned in subsection (1) come into force is to be recalculated under section 3 and, where applicable, modified under section 3A in accordance with the figures applying immediately after those regulations come into force.
(3)But an annual target in relation to a year which is the same as, or earlier than, the year in which the regulations mentioned in subsection (1) come into force is not to be recalculated or modified, except where subsection (4) applies.
(4)This subsection applies where, at the same time as or as soon as reasonably practicable after laying for approval a draft of regulations mentioned in subsection (1), the Scottish Ministers publish a statement that the regulations are in response to, and consistent with, the most up-to-date advice they have received from the relevant body advising that targets should be modified for the sole reason of a change in international carbon reporting practice.
(5)Where subsection (4) applies, an annual target in respect of a year for which the Scottish Ministers have not yet reported on under section 33 is also to be recalculated in accordance with subsection (2) for the purposes of assessing and reporting in accordance with section 33.]
Textual Amendments
F1Ss. 3-3B substituted for s. 3 (23.3.2020) by Climate Change (Emissions Reduction Targets) (Scotland) Act 2019 (asp 15), ss. 10, 32(2); S.S.I. 2020/66, reg. 2