OpenLegislation

Paragraph 17

Original text. Later amendments are not shown.

At an installation where the further refining, conversion or use (otherwise than as a fuel or solvent) of the product of any of the following activities—

(a)

refining mineral oils;

(b)

the loading, unloading, handling or storage of, or the physical, chemical or thermal treatment of—

(i)

crude shale oil;

(ii)

where related to another activity described in sub-paragraph (b), any associated gas or condensate; or

(iii)

emulsified hydrocarbons intended for use as a fuel,

is carried out in the manufacture of a chemical, the eligible processes are any such refinement, conversion or use.