s 7
Where the Commissioners are satisfied that a person makes, for the purposes of a business of selling by retail carried on by him, purchases of chargeable goods which in value and character are such as in the ordinary course of trade are made by wholesale merchants, he shall be registered; and this Act (except sections 4 (1), 4 (2) and 5) shall have effect in relation to a person required by this section to be registered as it has effect in relation to a wholesale merchant, and references in this Act to a wholesale merchant shall be construed accordingly.