F1

F4For the purposes of paragraph (a) above, where—

1. (i)

   two or more boilers or furnaces with an aggregate net rated thermal input of 50 megawatts or more (disregarding any boiler or furnace with a net rated thermal input of less than 3 megawatts); or

2. (ii)

   two or more gas turbines or compression ignition engines with an aggregate net rated thermal input of 50 megawatts or more (disregarding any such turbine or engine with a net rated thermal input of less than 3 megawatts),

are operated by the same person at the same location those boilers or furnaces or, as the case may be, those turbines or engines, shall be treated as a single combustion appliance with a net rated thermal input of 50 megawatts or more.

F5Nothing in this Part of this Section applies to the burning of any fuel in a boiler, furnace or other appliance with a net rated thermal input of less than 3 megawatts.