Schedule 3, Part 1, Chapter 4, paragraph 1

The descriptions in this Chapter— are set out in the first sub-paragraph of paragraphs D1 to D8, and include associated storage. The specific conditions for each description in this Chapter are set out in the third sub-paragraph of paragraphs D1 to D8. The general condition for all descriptions in this Chapter is that the operation is carried on at the place of production.

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Source: legislation.gov.uk · retrieved 2026-07-30