Paragraph 2A F1F2

Notwithstanding the rule set out in paragraph 2, where a combustion process described in Part A of Section 1.3 of Schedule 1(a) is operated, or where one or more boilers, furnaces or other combustion appliances which are operated as part of a process so described are operated, as an inherent part of and primarily for the purpose of a process described in Part A of Section 1.1, Part A of Section 1.4 F3, F4Part A of Section 2.1, Part A of Section 6.3 or Part A of any Section of Chapter 4 of that Schedule (“the other process”), that combustion process or, as the case may be, the operation of those boilers, furnaces or appliances shall be treated as part of the other process and not as, or as part of, a separate combustion process.