1. The operator shall subtract from the emissions of the installation any amount of CO2 originating from fossil carbon in activities covered by Annex 1 to Directive 2003/87/EC that is not emitted from the installation, but:

(a) transferred out of the installation to any of the following:

(i) a capture installation for the purpose of transport and long-term geological storage in a storage site permitted in accordance with the CCS licensing regime;

(ii) a transport network with the purpose of long-term geological storage in a storage site permitted in accordance with the CCS licensing regime;

(iii) a storage site permitted in accordance with the CCS licensing regime for the purpose of long-term geological storage;

(b) transferred out of the installation and used to produce precipitated calcium carbonate, in which the used CO2 is chemically bound.

2. In its annual emissions report, the operator of the transferring installation shall provide the receiving installation's installation identification code recognised in accordance with the acts adopted pursuant to Article 19(3) of Directive 2003/87/EC, if the receiving installation is covered by that Directive. In all other cases, the operator of the transferring installation shall provide the name, address and contact information of a contact person for the receiving installation.

The first subparagraph shall also apply to the receiving installation with respect to the transferring installation's installation identification code.