Paragraph 11 Business purposes
A vehicle is used for “business purposes” if it is used for purposes connected with the motor trader’s business—
(a)
as a manufacturer or repairer of or dealer in vehicles,
(b)
as a manufacturer or repairer of or dealer in trailers carried on in conjunction with his business as a motor trader,
(c)
of modifying vehicles (whether by the fitting of accessories or otherwise); or
(d)
of valeting vehicles.