PART A
Refining gas including natural gas or its products.
Reforming natural gas.
Operating a coke oven.
Producing gas from coal, lignite, oil or other carbonaceous material or from mixtures thereof, other than from sewage, unless carried on as part of an activity which is a combustion activity, whether or not that activity falls within Section 1.1.
Purifying or refining any product of any of the activities described in paragraphs (a), (b), (c) or (d) of this Section or converting it into a different product.
The refining of mineral oils, or the loading, unloading or other handling of, the storage of, or other physical, chemical or thermal treatment of–
crude oil;
stabilised petroleum;
crude shale oil;
where related to another activity described in this paragraph, any associated gas or condensate;
emulsified hydrocarbons intended for use as a fuel.
The further refining, conversion or use, in the manufacture of a chemical of the product of any activity listed in paragraph (f) above, otherwise than as a fuel or solvent.
Activities involving the pyrolysis, carbonisation, distillation, liquefaction, gasification, partial oxidation or other heat treatment of coal (other than the drying of coal), lignite, oil, other carbonaceous material of mixtures thereof otherwise than with a view to making charcoal.
Purifying or refining any of the products of an activity mentioned in paragraph (a) or its conversion into a different product.
Nothing in paragraph (h) or (i) refers to the use of any substance as a fuel or its incineration as a waste or to any activity for the treatment of sewage.
In paragraph (h), the heat treatment of oil does not include heat treatment of waste oil or waste emulsions containing oil in order to recover the oil from aqueous emulsions.
Interpretation of Part A
In Part A “carbonaceous material” includes such materials as charcoal, coke, peat, rubber and wood.