“IPCC code” means the source code in respect of an activity resulting in the emission of a greenhouse gas as stipulated in the “Guidelines for National Greenhouse Gas Inventories” (2006) issued by the IPCC;

“IPCC” means the Intergovernmental Panel on Climate Change established for the purposes of providing internationally co-ordinated scientific assessments of the magnitude, timing and potential environmental and socio-economic impact of climate change by the United Nations Environment Programme (UNEP) and the World Meteorological Organization (WMO) and endorsed by the United Nations by General Assembly Resolution 43 of 53 made at the 70th plenary meeting on 6 December 1988;

“industrial process” means a manufacturing process that chemically or physically transforms materials;

“greenhouse gas” means gaseous constituents of the atmosphere, both natural and anthropogenic, that absorb and re-emit infrared radiation, and includes carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and sulphur hexafluoride (SF₆);

“fugitive emissions” means emissions that are released into the atmosphere by any other means than through an intentional release through stack or vent including extraction, processing, delivery and burning for energy production of fossil fuels, including leaks from industrial plant and pipelines;

“emissions intensity benchmark” means the result of the measurement in respect of an activity that creates greenhouse gas emissions-

(a)     expressed as a predetermined value of the quantity of specified greenhouse gas emissions;

(b)     in relation to an activity that is differentiated from other activities by means of a product, a type of fuel or a technology; and

(c)     compared against the quantity of greenhouse gas emissions,

in relation to an identical activity undertaken by another person;

“emissions intensity” means an indicator of the result of the measurement of the quantity of greenhouse gas emissions in relation to an activity;

“emissions” means-

(a)     the release of greenhouse gases or their precursors; or

(b)     the release of greenhouse gases and their precursors,

into the atmosphere, over a specified area and period of time;

“emission factor” means the average emission rate of a given greenhouse gas for a given source, relative to the activity data of a source stream assuming complete oxidation for combustion and complete conversion for all other chemical reactions;

“Commissioner” means the Commissioner for the South African Revenue Service;