These Regulations make provision for carbon accounting in respect of 2019 for the purposes of Part 1 of the Climate Change Act 2008 (c. 27) (“the Act”). They form part of the rules for determining the net UK carbon account – defined in section 27(1) of the Act. The amount of the net UK carbon account for different periods determines whether the targets in the Act for emissions reductions have been met. These Regulations are relevant to the third carbon budget set under the Act, by the Carbon Budgets Order 2009 (S.I. 2009/1259), covering 2018-2022.