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43.—(1) Subject to paragraph (3), “the residual percentage” referred to in article 42(1) is 90%.
(2) Paragraph (3) applies—
(a)to the second and subsequent phases; and
(b)where a participant compiled a residual measurement list for the immediately previous phase.
(3) Where this paragraph applies, “the residual percentage” referred to in paragraph (1) is the higher of—
(a)90%; or
(b)where it applies, the percentage which the sum of emissions described in paragraph (4) bears to footprint emissions.
(4) The emissions referred to in paragraph (3) are—
(a)the emissions from residual supplies in the residual measurement list in the penultimate year of the previous phase; and
(b)the emissions described in article 42(2) in the footprint year.
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