Carbon Accounting Scheme (Scotland) Regulations 2010 (S.S.I. No. 216 of 2010).

These Regulations make provision regarding carbon units and carbon accounting for the purposes of Part 1 of the Climate Change (Scotland) Act 2009. They define "carbon units" and provide for the opening of "credit accounts". Carbon units may be credited in accordance with these Regulations to the carbon account to be opened with the UK registry. The Regulations specify the kinds of carbon unit that are to count as carbon units for the purposes of the Act, and assigns a value to those units