Clause 9

in subsection (1), delete “of a taxable facility of a registered person in a reporting period, as is set out in an emissions report or the part of an emissions report for the reporting period that is verified under section 12 and approved by the Agency, respectively” and substitute “in any year (called in this Act an emissions year) of a business facility that is a taxable facility of any registered person in that year”;

after subsection (1), insert —“(1A) For the purpose of subsection (1), the total amount of reckonable GHG emissions of the business facility is as set out in the emissions report or the part of the emissions report for the reporting period, or the emissions reports or the parts of the emissions reports for the reporting periods, for that year for the business facility, that is or are verified under section 12 and approved by the Agency.”;

in subsection (2), delete “reporting period” and substitute “emissions year”; and

in subsection (4), delete “at the end of the reporting period in question” and substitute “having operational control over the taxable facility at the end of the reporting period or (if there is more than one) the last reporting period for the emissions year”.