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46.12
Agents involved in the sale of fuels, ores, metals and industrial chemicals
This class includes agents involved in the sale of: . fuels, ores, metals and industrial chemicals, including fertilisers
- Name
- Agents involved in the sale of fuels, ores, metals and industrial chemicals
- Sector
- G - Wholesale and retail trade; repair of motor vehicles and motorcycles
Lump-sum tax
Usually not eligibleUsually not eligible for lump-sum taxation: wholesale/retail trade and motor vehicle repair are excluded areas.
Usually includes
- This class includes agents involved in the sale of:; fuels, ores, metals and industrial chemicals, including fertilisers
Usually excludes
- wholesale trade in own name, see 46.2 to 46.9
- retail sale by non-store commission agents, see 47.99