Climate Change (Emissions Reduction Targets) (Scotland) Bill 11 Part 2—Emissions accounting P ART 2 E MISSIONS ACCOUNTING 13 Net Scottish emissions account: restriction on use of carbon units (1) In section 13 of the 2009 Act— 5 (a) subsections (2) to (4) are repealed, (b) in subsection (5)— (i) in paragraph (a), after “may”, insert “or may not”, and (ii) in paragraph (b), after “may”, insert “or may not”, and (c) after subsection (5), insert— 10 “(5A) But the amount of carbon units purchased by the Scottish Ministers that may, by virtue of regulations under subsection (5), be credited...