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Paragraph 1

In this Schedule, material is added to solid biomass for an exempt purpose if—

(a)

it is added for the purpose of the use of that solid biomass as a fuel, in order to—

(i)

act as a binding agent; or

(ii)

reduce emissions of dust, carbon dioxide, methane or nitrous oxide from the use of the fuel; and

(b)

it does not exceed 2% of the weight of the fuel.