1. The operator shall subtract from the emissions of the installation any amount of CO₂ originating from non- zero-rated carbon in activities covered by Annex I to Directive 2003/87/EC that is not emitted from the installation, but permanently chemically bound in a product listed in the Delegated Regulation adopted pursuant to Article 12(3b) of Directive 2003/87/EC.

In the case of CO₂ resulting from materials or fuels containing a fraction of zero-rated carbon, the operator shall only subtract from the emissions of the installation the quantity of CO₂ permanently chemically bound in a product listed in the Delegated Regulation adopted pursuant to Article 12(3b) of Directive 2003/87/EC proportional to the fraction of carbon that does not originate from zero-rated carbon.