Introduction
1.These Explanatory Notes have been prepared by the Scottish Government in order to assist the reader of the Climate Change (Emissions Reduction Targets) (Scotland) Act 2019. They do not form part of the Act and have not been endorsed by the Parliament.
2.These Notes should be read in conjunction with the Act. They are not, and are not meant to be, a comprehensive description of the Act. So where a section or schedule, or a part of a section or schedule, does not seem to require any explanation or comment, none is given.
3.In these Notes:
	“the 2009 Act” means the Climate Change (Scotland) Act 2009,
	“baseline” has the meaning given by section 11(1) (the baseline) of the 2009 Act,
	“emissions reduction targets” has the meaning given by section 98 (interpretation) of the 2009 Act (as amended by section 28(4) of the Act),
	“net Scottish emissions account” has the meaning given by section 13(1) (the net Scottish emissions account) of the 2009 Act,
	“net-zero emissions target” has the meaning given by section A1(1) (the net-zero emissions target) of the 2009 Act (inserted by section 1 of the Act),
	“net-zero emissions target year” has the meaning given by section A1(2) (the net-zero emissions target) of the 2009 Act (inserted by section 1 of the Act),
	“relevant body” has the meaning given by section 20A (the relevant body) of the 2009 Act (inserted by paragraph 5 of the schedule of the Act). Accordingly, where no order has been made under section 24(1) of the 2009 Act, it means the UK Committee on Climate Change established under section 32 of the Climate Change Act 2008, and
	“target-setting criteria” means the matters mentioned in section 2B(1) (the target-setting criteria) of the 2009 Act (inserted by section 5 of the Act).