London Local Authorities Bill [Lords]

Her Majesty's Revenue and Customs may well have reached a conclusion about the activities of an individual who is engaged in what might in another sphere be called hobby trading, in the way that many people engage in what is known as hobby farming by keeping a few hens, a couple of sheep or some cattle. But someone who sells two or three vehicles a year, having repaired them as a hobby, would probably not be regarded and ought not to be regarded as being engaged in a business.