41an allowance, licence, permit, right, note, unit, credit, asset, certificate or instrument (the "allowance") where:
(a) the allowance confers or may result in a benefit or advantage to its holder or another person; and
(b) the allowance, or the benefit or advantage in (a), is linked to the emission or non-emission of quantities of carbon dioxide or other greenhouse gases into the environment by the holder of the allowance or 41another person.
