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(a)The loading, unloading or other handling of, the storage of, or the physical, chemical or thermal treatment of—
(i)crude oil;
(ii)stabilised crude petroleum;
(iii)crude shale oil;
(iv)if related to another process in this paragraph, any associated gas or condensate.
(b)Any process not falling within any other description in this Schedule by which the product of any process described in paragraph (a) is subject to further refining or conversion or is used (otherwise than as a fuel or solvent) in the manufacture of a chemical.
The following processes unless falling within a description in Part A of this Section—
The storage of petrol in stationary storage tanks at a terminal, or the loading or unloading of petrol into or from road tankers, rail tankers or inland waterway vessels at a terminal.
In this part of this Section—
“petrol” means any petroleum derivative, with or without additives, having a reid vapour pressure of 27.6 kilopascals or more which is intended for use as a fuel for motor vehicles, other than liquefied petroleum gas.
“terminal” means any premises which are used for the storage and loading of petrol into road tankers, rail tankers or inland waterway vessels;
“inland waterway vessel” means a vessel other than a sea-going vessel, having a total dead weight of 15 tonnes or more.
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