Commentary on Sections Overview Overview Section 193: Excluded activities: wholesale and retail distribution
640.This section supplements section 192(1)(b). It is based on section 297(3) of ICTA.
641.Subsection (2) makes it clear that there are two sets of determinants, one set establishing what is a trade of wholesale and retail distribution and the other what is an ordinary trade of wholesale and retail distribution.
642.The words “or exposed” before “for sale” have been added in subsection (4). This is intended to reflect the normal description of a trade of retail distribution in United Kingdom statute law.
643.Subsection (5)(b) refers to “the trader” rather than “the company” which is referred to in section 297(3)(c)(ii) of ICTA. See Change 45 in Annex 1.