This section of the law used to talk about what happens when you sell your ETS units for less than they’re worth. ETS units are part of a system that helps manage greenhouse gas emissions. However, this part of the law no longer applies. It was removed on 6 October 2009, but the change was meant to work as if it happened on 26 September 2008. If you want to know more about why this change was made, you can look at section 244 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009.