P ART 1 E MISSIONS REDUCTION TARGETS 5 Modification of the Climate Change (Scotland) Act 2009 1 Scottish carbon budgets (1) The Climate Change (Scotland) Act 2009 is modified as follows. (2) After section A1 insert— “Scottish carbon budgets 10 A2 Scottish carbon budgets and associated concepts 1 (1) A Scottish carbon budget is the number of tonnes of carbon dioxide equivalent prescribed for a given period. (2) The Scottish carbon budget for a period is exceeded if the net Scottish emissions account for the period exceeds the number of tonnes of carbon 15 dioxide equivalent prescribed for the period. (3) Not exceeding a Scottish carbon budget is referred to in this Act as a “Scottish carbon budget target”. (4) Where this Act refers to an emissions reduction target for a year, the reference is to be construed in the context of a Scottish carbon budget target as follows— 20 (a) the year in question is the final year of the period covered by the Scottish carbon budget giving rise to the target, and (b) the target for the year is met if that budget has not been exceeded. (5) In this section, “prescribed” means prescribed by virtue of regulations under section A4.