(1)Paragraph 12A of Schedule 6 to FA 2000 (exemption: mineralogical and metallurgical processes) is amended as follows.
(2)In sub-paragraph (1)—
(a)omit “to a person”, and
(b)omit “by the person”.
(3)In sub-paragraph (2), for the words from “has the same meaning” to the end substitute “ means a process falling within Division 23 of NACE Rev 2. ”
(4)In sub-paragraph (4), the words after paragraph (c) become sub-paragraph (4A).
(5)In that sub-paragraph, for “sub-paragraph” substitute “ paragraph ”.