E. Development by a licensee of the British Coal Corporation, in a mine started before 1st July 1948, consisting of—
(a)the winning and working underground of coal or coal-related minerals in a designated seam area; or
(b)the carrying out of development underground which is required in order to gain access to and work coal or coal-related minerals in a designated seam area.
E.1 For the purposes of Class E—
“coal-related minerals” means minerals other than coal which can only be economically worked in association with the working of coal or which can only be economically brought to the surface by the use of a mine of coal;
“designated seam area” has the same meaning as in paragraph D.2 of this Part; and
“a licensee of the British Coal Corporation” means any person who is for the time being authorised by virtue of section 25(3) of the Coal Industry Act 1994 (coal-mining operations to be licensed)(1) to carry on coal-mining operations to which section 25 of that Act applies.