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Legislation
Finance Act 2026

Crossheading General

  • Section 153 Supplementary amendments
  • Section 154 Emissions: meaning etc
  • Section 155 Interpretation
  • Section 156 Power to make provision for linked emissions trading schemes
  • Section 157 Regulations and notices
  • Section 158 Commencement and transitory provision
  1. General
  2. Emissions: meaning etc

Section 154 | Emissions: meaning etc

From legislation.gov.uk

(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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