(1) A pre-1990 forest land participant must calculate the emissions from each sub-area of pre-1990 forest land deforested by the participant in an emissions return period in accordance with the following formula:
A × C = E
where—
(a) the forest type cleared from the sub-area; and
(b) the age of the trees cleared; and
(c) if the forest type is Pinus radiata, the region in which the sub-area is located
(2) Application of the tables in Schedule 4 is subject to—
(a) the rules in regulation 16; and
(b) section 186 of the Act, which provides special rules where the trees cleared from pre-1990 forest land are 8 years old or younger.
(3) An emissions return submitted by a pre-1990 forest land participant must record the participant's total emissions from deforestation for the emissions return period determined by adding together the emissions from each sub-area, as calculated under subclause (1).