These Regulations amend the Carbon Accounting Scheme (Scotland) Regulations 2010. The 2010 Regulations make provision about carbon units and carbon accounting for the purposes of Part 1 of the Climate Change (Scotland) Act 2009.
Regulation 2(2) inserts a provision into the 2010 Regulations to provide a method for determining whether an amount of carbon units is to be credited to or debited from the net Scottish emissions account for 2017. The "net Scottish emissions account" has the meaning given by section 13 of the 2009 Act. Regulation 2(3) inserts a provision into the 2010 Regulations to set out the information to be included for 2017 in the register of transactions maintained by the Scottish Ministers.