A shop is exempt from section 1 if—
(a)the trade or business carried on consists wholly or mainly of the sale of—
(i)meals, refreshments or alcohol for consumption on the premises on which they are sold; or
(ii)meals or refreshments prepared to order for consumption off those premises;
(b)it is a registered pharmacy and is open solely for the purpose of the dispensing of drugs, medicines or appliances on prescription;
(c)it is within a port, railway station or commercial airport;
(d)it is at a motorway service area; or
(e)the trade or business carried on consists wholly or mainly of the sale of fuel for motor vehicles.