Section 232(6)

In this section “retail trade or business” includes— but does not include catering business or the sale at theatres and places of amusement of programmes, catalogues and similar items. the business of a barber or hairdresser, the business of hiring goods otherwise than for use in the course of a trade or business, and retail sales by auction,

← 5 · All articles · 7 →

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