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4. The number of arguments they make There are more uses of air cooled heat exchangers, much like the upstream production, refineries and petro-chemical facilities. It can also be employed on situations with good temperature, high pressure, corrosive fluids and environments. Moreover, air coolers could be equipped and employed in oil and coal refineries; compressor stations for gas pipelines; subsurface gas storage facilities; plants producing polychlorvinyl, polyethylene, glass fiber, biplastic; caustic soda plants; by-product coke plants and ammonia transportation and handling plants. The main objective of the what are known as IR35 legislation is usually to prevent contractors using the tax benefits associated with operating through their very own personal company. This means people working via limited companies would be be subject to the same degrees of tax as 'normal employees', with the appropriate levels of taxes & national insurance.