Regulation 2(1)
Each of the following descriptions includes a stipulation that the installation is a stationary technical unit (see the Finance Act 2000 Schedule 6 paragraph 50(6)) that does not fall within any one or more of the descriptions of installation set out in the Table in paragraph 51 of that Schedule.
1. An installation where—
(a)nitrogen, oxygen or argon is separated from air, and then compressed or liquefied;
(b)nitrogen, oxygen and argon are separated from air, and then made into a compressed or liquefied mixture of at least two of the former.
2. An installation where kaolinitic clay in combination with any of its accessory minerals are extracted and processed.
3. An installation where calcium carbonate based minerals are processed for use as filler or whitener for paper, plastics, pharmaceuticals, ceramics, food, paint or other products.
4. An installation where pre-formed or manufactured metal components are heat–treated to facilitate their efficient formability or to enhance their service performance.
5. An installation where (in controlled, environment–protected structures) horticultural crops are grown, harvested and receive primary preparation for market.
6. An installation where textiles are manufactured.
7. An installation where plastic film is produced using extrusion to convert melted polymer into blown or cast film.