8 Who is treated as motor vehicle trader

(1)

A person is treated as carrying on the business of motor vehicle trading for the purposes of this Act if—

(a)

the person holds out that the person is carrying on the business of motor vehicle trading; or

(b)

in any specified period, the person sells more than 6 motor vehicles, unless that person proves that those motor vehicles were not sold for the primary purpose of gain; or

(c)

in any specified period, the person imports more than 3 motor vehicles, unless that person proves that those motor vehicles were not imported to be sold for the primary purpose of gain.

(2)

For the purposes of subsection (1)(a), a person holds out that the person is carrying on the business of motor vehicle trading if that person—

(a)

advertises or notifies or states that the person carries on the business of motor vehicle trading; or

(b)

in any way represents that the person is ready to carry, or is carrying, on the business of motor vehicle trading.

(3)

Subsection (1)(b) does not apply to any trustee corporation (within the meaning of section 2(1) of the Trustee Act 1956) acting in the capacity of executor, administrator, trustee, guardian, committee, manager, agent, attorney, or liquidator, or in any fiduciary capacity, unless the trustee corporation is acting on behalf of the same person or estate.