Section 232(4)

Where premises are used mainly for purposes other than those of retail trade or business and would not (apart from subsection (3)) be regarded as a shop, only such part of the premises as— is to be regarded as a shop for the purposes of this Act. is used wholly or mainly for the purposes of retail trade or business, or is used both for the purposes of retail trade or business and for the purposes of wholesale trade and is used wholly or mainly for those two purposes considered together,

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Source: legislation.gov.uk · retrieved 2026-09-04