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Any process not falling within any other description in this Schedule involving—
(a)the distillation of tar or bitumen in connection with any process of manufacture; or
(b)the heating of tar or bitumen for the manufacture of electrodes or carbon-based refractory materials, where the carrying on of the process by the person concerned at the location in question is likely to involve the use in any 12 month period of 5 tonnes or more of tar or of bitumen or, in aggregate, of both.
Any process not falling within Part A of this Section or within any other description in this Schedule involving—
(a)the heating, but not the distillation, of tar or bitumen in connection with any process of manufacture; or
(b)(unless the process is related to and carried on a part of a process falling within Part A of Section 1.4 of this Schedule) the oxidation of bitumen by blowing air through it, where the carrying on of the process by the person concerned at the location in question is likely to involve the use in any 12 month period of 5 tonnes or more of tar or of bitumen or, in aggregate, of both.
In this Section the expressions “tar” and “bitumen” include pitch.
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