.”, (c) in subsection (7), after paragraph (b) insert “; and 30 (c) in the case of regulations mentioned in subsection (1)(b), whether the proposed limit is consistent with the most up-to-date advice they have received from the relevant body.”. (3) The following Orders are revoked— (a) the Climate Change (Limit on Carbon Units) (Scotland) Order 2010 (S.S.I. 35 2010/217), (b) the Climate Change (Limit on Carbon Units) (Scotland) Order 2011 (S.S.I. 2011/440), (c) the Climate Change (Limit on Use of Carbon Units) (Scotland) Order 2016 (S.S.I. 2016/330). 14 Climate Change (Emissions Reduction Targets) (Scotland) Bill Part 2—Emissions accounting 15 International carbon reporting practice (1) In section 17 of the 2009 Act, for subsection (3) substitute— “(3) The amount of Scottish emissions and Scottish removals of a greenhouse gas for a period must be determined, in so far as reasonably practicable, 5 consistently with current international carbon reporting practice or, for the purposes of assessing and reporting in accordance with section 33, target- relevant international carbon reporting practice.”. (2) In section 18 of the 2009 Act, for subsection (2) substitute— “(2) A “tonne of carbon dioxide equivalent” means one metric tonne of carbon 10 dioxide or an amount of any other greenhouse gas with an equivalent global warming potential (determined, in so far as reasonably practicable, consistently with current international carbon reporting practice or, for the purposes of assessing and reporting in accordance with section 33, target-relevant international carbon reporting practice).”. 15 (3) In section 19 of the 2009 Act— (a) the existing words become subsection (1), and (b) after that subsection, insert— “(2) The following definitions also apply for the purposes of this Act— “current international carbon reporting practice” means the most up-to-date 20 international carbon reporting practice, and “target-relevant international carbon reporting practice” means a practice which produces results which are consistent with those which would have been produced by using the international carbon reporting practice which was current at the later of— 25 (a) 30 June 2018, or (b) the date on which Scottish Ministers last received advice from the relevant body following a request under section 2C.”. itrogen balance sheet 15A NAfter section 8 of the 2009 Act, insert— 30 “Nitrogen balance sheet 8A Nitrogen balance sheet (1) The Scottish Ministers must, no later than 18 months after this section comes into force, create a balance sheet to quantify all major nitrogen flows across all sectors and media in Scotland, including its coastal waters, the atmosphere and 35 soil and flows across these boundaries, to be known as a “nitrogen balance sheet” for the purpose mentioned in subsection (2). (2) The purpose of the nitrogen balance sheet is to record how nitrogen use efficiency contributes to achieving the targets in this Act. (3) The Scottish Ministers must by regulations make provision for— 40 (a) a baseline figure for nitrogen use efficiency, (b) how nitrogen use efficiency is to be calculated, Climate Change (Emissions Reduction Targets) (Scotland) Bill 15 Part 3—Reporting and planning duties (c) the timescale in which the nitrogen balance sheet is to be reviewed, (d) monitoring and reporting upon the nitrogen balance sheet, (e) such other matters as they consider appropriate. (4) The Scottish Ministers must, before laying draft regulations under subsection 5 (3) before the Scottish Parliament, consult such persons as they consider appropriate. (5) In this Act “nitrogen use efficiency” means the ratio of nitrogen removed from the environment compared...