(1) In this Chapter -

"accounting period" means a period of 2 calendar months or such other period as the Commissioners may prescribe for the purposes of returns and payment under section 70;

"CN Code" means a Community subdivision to the combined nomenclature of the European Communities referred to in Article 1 of Council Regulation (EEC) No. 2658/87 of 23 July 1987 [OJ No. L256 of 7 September, 1987, p. 1] as amended by Commission Regulation (EC) No. 2031/2001 of 6 August 2001 [OJ No. L279 of 23 October, 2001, p. 1];

"CO2" means carbon dioxide;

"Commissioners" means the Revenue Commissioners;

"consumer" means a person who receives a supply of natural gas for combustion;

"Directive" means Council Directive No. 2003/96/EC of 27 October 2003 [OJ No. L260 of 11 October, 2003, p. 8];

"emissions" means the release, on combustion of natural gas, of CO2;