F1

The manufacture of products wholly or mainly of wood at any works if the process involves the sawing, drilling, sanding, shaping, turning, planing, curing or chemical treatment of wood F2(“relevant processes”) and the throughput of the works in any F312 month period is likely to exceed—

1. (i)

   10,000 cubic metres, in the case of works at which wood is sawed but at which wood is not subjected to any other relevant processes or is subjected only to relevant processes which are exempt processes; or

2. (ii)

   1,000 cubic metres in any other case.

For the purposes of this paragraph—

• F4relevant processes other than sawing are “exempt processes” where, if no sawing were carried on at the works, the activities carried on there would be treated as not falling within this Part of this Section by virtue of regulation 4(2);

• “throughput” shall be calculated by reference to the amount of wood which is subjected to any F5of the relevant processes: but where, at the same works, wood is subject to two or more relevant processes, no account shall be taken of the second or any subsequent process;

• F6“wood” includes any product consisting wholly or mainly of wood; and

• “works” includes a sawmill or any other premises on which relevant processes are carried out on wood.