P ART 2 E MISSIONS ACCOUNTING 13 Net Scottish emissions account: restriction on use of carbon units 30 (1) In section 13 of the 2009 Act— (a) subsections (2) to (4) are repealed, (b) in subsection (5)— (i) in paragraph (a), after “may”, insert “or may not”, and (ii) in paragraph (b), after “may”, insert “or may not”, and 35 (c) after subsection (5), insert— “(5A) But the amount of carbon units purchased by the Scottish Ministers that may, by virtue of regulations under subsection (5), be credited...