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The loading, unloading or other handling of, the storage of, or the physical, chemical or thermal treatment of—
crude oil;
stabilised crude petroleum;
crude shale oil;
any associated gas.
The loading, unloading or other handling of, the storage of, or the physical chemical or thermal treatment of, condensate in conjunction with the carrying on of any process described in paragraph (a) above.
Any process not falling within any other description in this Schedule by which the product of any process described in paragraph (a) or (b) above is subject to further refining or conversion or is used (otherwise than as a fuel or solvent) in the manufacture of a chemical.
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