F1 2.09.In the case of units which are principally engaged in production, finance, insurance or redistribution, in respect of all their transactions except those relating to ownership of land and buildings, the following two cases may be distinguished:U.K.
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Textual Amendments applied to the whole legislation
F1Regulation revoked (31.12.2020) by The UK Statistics (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/489), reg. 1, Sch. 1 para. 8; 2020 c. 1, Sch. 5 para. 1(1)