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SCHEDULE 1E+WLicensable activities

PART 1 E+WBusiness test

1.  The circumstances which a local authority must take into account in determining whether an activity is being carried on in the course of a business for the purposes of this Schedule include, for example, whether the operator—E+W

(a)makes any sale by, or otherwise carries on, the activity with a view to making a profit, or

(b)earns any commission or fee from the activity.