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(1)The Scottish Ministers may not, where subsection (2) applies, credit to the net Scottish emissions account for a year in the period 2010–2012 any carbon units purchased by them.
(2)This subsection applies provided the percentage figure mentioned in section is 34%.
(3)The Scottish Ministers may only credit to the net Scottish emissions account for a year in the period 2013–2017 any carbon units purchased by them up to a limit of 20% of the reduction in the amount of the net Scottish emissions account planned for that year.
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