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Paragraph 38

Original text. Later amendments are not shown.

At an installation where—

(a)

an unprocessed log undergoes semi-processing (“a semi-processed log”), or

(b)

a semi-processed log is kiln dried, graded, planed, shaped or chemically treated where this occurs at the same installation or site where the log underwent semi-processing,

the eligible processes are any such semi-processing, kiln drying, grading, planing, shaping or chemical treatment.