1. This Article has effect for the purposes of Articles 5a and 5c.

2. A sub-installation of an installation meets the Covid condition if:

(a) AL 2020 is less than AL 2019;

(b) (AL 2019-AL 2020)/AL 2019 - (E 2019-E 2020)/E 2019 is greater than or equal to 0.15; and

(c) the reason for the matters referred to in points (a) and (b) is wholly or mainly due to the effects of the coronavirus Covid-19 pandemic.

3. In paragraph 2:

(a) AL 2019 is the activity level of the sub-installation in 2019;

(b) AL 2020 is the activity level of the sub-installation in 2020;

(c) E 2019 is the emissions attributable to the sub-installation in 2019;

(d) E 2020 is the emissions attributable to the sub-installation in 2020.