http://www.legislation.gov.uk/id/ukpga/1981/35

SCHEDULES

SCHEDULE 11Relief for Investment in New Corporate Trades: Wholesale and Retail Distribution

PART I

1

The goods are bought by the trader in quantities larger than those in which he sells them.

2

The goods are bought and sold by the trader in different markets.

3

The trader employs staff and incurs expenses in the trade in addition to the cost of the goods and, in the case of a trade carried on by a company, in addition to any remuneration paid to any person connected with it.