1. Nothing in paragraphs (a) and (b) of this Part applies to—
(a)distilling oil for the production or cleaning of vacuum pump oil; or
(b)an activity which is ancillary to and related to another activity, whether described in this Schedule or not, which involves the production or use of the substance which is recovered, cleaned or regenerated,
except where the activity involves distilling more than 100 tonnes per day.