In this Act—

• “emissions”, in relation to a greenhouse gas, means emissions of that gas into the atmosphere that are attributable to human activity;

• “Scottish emissions”, in relation to a greenhouse gas, means emissions of that gas which are attributable to Scotland;

• “Scottish removals”, in relation to a greenhouse gas, means removals of that gas from the atmosphere due to land use, land-use change or forestry activities in Scotland;

• “the net Scottish emissions” for a period, in relation to a greenhouse gas, means the amount of Scottish emissions of that gas for the period reduced by the amount of Scottish removals of that gas for the period.

The Scottish Ministers may, if they consider it appropriate to do so, by order, modify the definition of Scottish removals in subsection (1).

The amount of Scottish emissions and Scottish removals of a greenhouse gas for a period must, in so far as reasonably practicable, be determined consistently with international carbon reporting practice.