§ Part I
§ 1. The goods are brought by the trader in quantities larger than those in which he sells them.
§ 2. The goods are brought and sold by the trader in different markets.
§ 3. The 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.
§ PART II
§ 4. There are purchases or sales from or to persons who are connected with the trader.
§ 5. Purchases are matched with forward sales or vice versa.
§ 6. The goods are held by the trader for longer than is normal for goods of the kind in question.
§ 7. The trade is carried on otherwise than at a place or places commonly used for wholesale or retail trade.
§ 8. The trader does not take physical possession of the goods.'.—[Mr.Lawson.]
§ Brought up, read the First and Second time, and added to the Bill.