Release for consumption of fuels which are used for combustion in the buildings, road transport and additional sectors. This activity shall not include:

(a) the release for consumption of fuels used in the activities listed in Annex I, except if used for combustion in the activities of transport of greenhouse gases for geological storage as set out in the table, row twenty seven, of that Annex or if used for combustion in installations excluded under Article 27a;

(b) the release for consumption of fuels for which the emission factor is zero;

(c) the release for consumption of hazardous or municipal waste used as fuel.

The buildings and road transport sectors shall correspond to the following sources of emissions, defined in the 2006 IPCC Guidelines for National Greenhouse Gas Inventories, with the necessary modifications to those definitions as follows: