(1) For the purposes
of this Act, a person uses a measuring instrument for trade if the person uses
it, has it in possession for use, or makes it available for use, to make a
measurement for the purpose of —
(a)
determining the consideration in respect of a transaction; or
(b)
determining the amount payable as a tax, rate, toll, duty, charge or other
impost (however described).
(2) In addition, a
person is to be regarded as using a measuring instrument for trade
if —
(a) the
person makes the measuring instrument available on premises for use by a party
to a transaction that takes place on those premises; and
(b) the
instrument makes a measurement of a kind that is used for the purpose of
determining the consideration in respect of the transaction even though a
measurement actually made with that measuring instrument is not used for that
purpose.
(3) If a party to a
transaction makes a measuring instrument available for use in connection with
the transaction, another party to the transaction who uses the
measuring instrument in that connection is not, despite subsection (1),
to be regarded as using the measuring instrument for trade.