SP Bill 30B Session 5 (2019) 2 Climate Change (Emissions Reduction Targets) (Scotland) Bill Part 1—Emissions reduction targets (2C) In preparing a draft of regulations to be made under subsection (2B), the Scottish Ministers must have regard to— (a) the target-setting criteria, and (b) the most up-to-date advice they have received from the relevant body. 5 (3) As soon as reasonably practicable after laying for approval a draft of such regulations, the Scottish Ministers must publish a statement setting out— (a) their reasons for proposing to modify the net-zero emissions target year, (b) the extent to which the proposed net-zero emissions target year takes account of the target-setting criteria, and 10 (c) whether the proposed net-zero emissions target year is consistent with the most up-to-date advice they have received from the relevant body and, if it is not, the reasons why.