5.—(1) Carbon units may be credited to the net UK carbon account as follows.
(2) A carbon unit is credited to the net UK carbon account if—
(a)a person transfers the carbon unit to the credit account; and
(b)a Minister of the Crown declares that the carbon unit is credited to the net UK carbon account.
(3) A declaration under paragraph (2)(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 Minister of the Crown considers appropriate.
(4) No Minister of the Crown may make a declaration under paragraph (2)(b)—
(a)in respect of any removal unit that was originally issued to the United Kingdom; or
(b)if the Minister reasonably believes that the carbon unit has been used to offset greenhouse gas emissions which are not UK emissions.
(5) If a Minister of the Crown is minded not to make a declaration in respect of a carbon unit transferred to the credit account by the Scottish Ministers, the Welsh Ministers or a Northern Ireland department then the Minister of the Crown must consult that national authority before making a final decision.