Dealing in goods otherwise than in the course of an ordinary trade of retail or wholesale distribution is an excluded activity (see E3.248).
| Term | Commentary |
| Wholesale distribution | A trade is one of wholesale distribution where goods are offered for sale and sold to persons for resale (or processing and resale) by them to members of the general public for their use or consumption1. This definition excludes a wholesaler who sells to other wholesalers. |
| Retail distribution | A trade is one of retail distribution where goods are offered or exposed for sale and sold to members of the general public |
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