Finance Act 2026
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
154 Emissions: meaning etc
(1) In this Part, “emissions” means emissions of greenhouse gases (within the meaning of section 92 of the Climate Change Act 2008) into the atmosphere that are attributable to human activity. (2) For the purposes of this Part, “emissions” are determined or expressed in tonnes of carbon dioxide equivalent. (3) In this Part, a “tonne of carbon dioxide equivalent” means one metric tonne of carbon dioxide or an amount of any other greenhouse gas with an equivalent global warming potential. (4) The Commissioners may by regulations make provision setting, or about the determination of, such amounts.
154 Emissions: meaning etc
(1) In this Part, “emissions” means emissions of greenhouse gases (within the meaning of section 92 of the Climate Change Act 2008) into the atmosphere that are attributable to human activity. (2) For the purposes of this Part, “emissions” are determined or expressed in tonnes of carbon dioxide equivalent. (3) In this Part, a “tonne of carbon dioxide equivalent” means one metric tonne of carbon dioxide or an amount of any other greenhouse gas with an equivalent global warming potential. (4) The Commissioners may by regulations make provision setting, or about the determination of, such amounts.
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