Commentary on Sections Reporting duties Section 21 – Reports on emissions attributable to Scottish consumption of goods and services
104.Section 21 amends section 37 (reports on emissions attributable to Scottish consumption of goods and services) of the 2009 Act. In particular, it adds a requirement that a report under section 37(1) of the 2009 Act must, in so far as reasonably practicable, set out the goods and services which contributed most significantly to Scottish consumption emissions. It also adds a requirement that a report under section 37(1) must be laid within 15 months of the date on which the previous report was laid.