3.—(1) The following carbon units do not count towards the limit in article 2:—
(a)carbon units credited to or debited from the net Scottish emissions account in accordance with regulation 8 (crediting and debiting of carbon units to the net Scottish emissions account in connection with the EU Emissions Trading Scheme) of the 2010 Regulations; and
(b)European Union allowances which are acquired by the administrator of a trading scheme established in accordance with Part 3 (trading schemes) of the Climate Change Act 2008(1).
(2) In paragraph (1) “European Union allowance” has the meaning given by regulation 4(3) (carbon units) of the 2010 Regulations.