(1) Transferable abatement certificates may be created in relation to the following activities:
(a) electricity generation activities;
(b) carbon sequestration activities;
(c) demand side abatement activities.
(2) Anyone (including a large user) who is an accredited abatement certificate provider in relation to an activity mentioned in subsection (1) may create a transferable abatement certificate in relation to that activity in accordance with the Act.
Note A reference to an Act includes a reference to the statutory instruments made or in force under the Act, including any regulation (see Legislation Act, s 104).