The following activities if operated at installations not falling within any other description contained in any other Part A activity in this Schedule involving:–
(i)distilling tar or bitumen in connection with any process of manufacture; or
(ii)heating tar or bitumen for the manufacture of electrodes or carbon-based refractory materials,
where the carrying on of the activity 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, both.
Any activity not falling within Part A of this Section or within any other description in this Schedule involving–
(i)heating, but not distilling, tar or bitumen in connection with any process of manufacture; or
(ii)oxidising bitumen by blowing air through it, at installations where there are no other activities prescribed in this Schedule,
where the carrying on of the activities 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 Part B, the expressions “tar” and “bitumen” include pitch.