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(62) Works (other than those mentioned elsewhere in this Schedule) in which solid, liquid or gaseous fuel is burned in—
(a)a boiler or furnace with a net rated thermal input of 50 megawatts or more; or
(b)2 or more boilers or furnaces capable of discharging via a common stack and where the aggregated net rated thermal input of these boilers or furnaces is 50 megawatts or more.
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