(1) In this section -
"construction operations" means operations of any of the descriptions referred to in the definition of "construction operations" in section 530(1), other than operations referred to in paragraph (f) of that definition;
"dealing in or developing land" shall be construed in accordance with Chapter 1 of Part 22;
"excepted operations" means any one or more of the following operations or activities - (a) dealing in or developing land, other than such part of that operation or activity as consists of - (i) construction operations, or (ii) dealing by a company in land which, in relation to the company, is qualifying land, (b) (i) working scheduled minerals, mineral compounds or mineral substances (within the meaning of section 2 of the Minerals Development Act 1940), or (ii) working minerals (other than those specified in subparagraph (i)) other than so much of working such minerals as is manufacturing, and (c) petroleum activities,
"exc
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