xmlns:atom="http://www.w3.org/2005/Atom"
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—
(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.