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The manufacture of products wholly or mainly of wood at any works if the process involves the sawing, drilling, sanding, shaping, turning, planing, curing or chemical treatment of wood and the throughput of the works in any 12 month period—
(i)where wood is sawed but not otherwise processed at the works, is likely to exceed 10,000 cubic metres; or
(ii)in any other case, is likely to exceed 500 cubic metres.
For the purposes of this paragraph—
“throughput” shall be calculated by reference to the amount of wood which is subjected to any of the processes described in the paragraph: but where, at the same works, wood is subject to two or more of the processes mentioned, no account shall be taken of the second or any subsequent process; and
“works” includes a sawmill or any other premises on which relevant processes are carried out on wood.
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