“(2)A person carries on business as a scrap metal dealer if the person— (a) carries on a business which consists wholly or partly in buying or selling scrap metal, whether or not the metal is sold in the form in which it was bought, or (b) carries on business as a motor salvage operator (so far as that does not fall within paragraph (a)).”
“It is submitted, that had he properly taken into account the provisions of the 2013 Act, he would undoubtedly have come to the conclusion that the use of land for the purposes of a car breaker yard and the use of land for the purpose of general metal recycling are in fact one business namely the use of the land for the purposes of scrap metal dealership.”