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SCHEDULES

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

PART I

1The goods are bought by the trader in quantities larger than those in which he sells them.

2The goods are bought and sold by the trader in different markets.

3The 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.