1. In Part B—
“coal” includes lignite;
“designated mineral or mineral product” means—
clay, sand or any other naturally occurring mineral other than coal;
metallurgical slag;
boiler or furnace ash produced from the burning of coal, coke or any other coal product;
gypsum which is a by-product of any activity;
“exempt location” means—
any premises used for the sale of petroleum coke, coal, coke or any coal product where the throughput of such substances at those premises in any 12-month period is in aggregate likely to be less than 10,000 tonnes; or
any premises to which petroleum coke, coal, coke or any coal product is supplied only for use there;
“retail sale” means sale to the final customer.
2. Part B does not apply to any activity carried on underground.