| http://www.w3.org/ns/prov#value | - (including the business of transporting persons or goods for fee or reward and any undertaking for the publication of newspaper); and(b) such other institutions or establishments as may be declared by regulation to be offices for the purposes of this Act, whether or not they are maintained for the purposes of any profession, trade or business or for the purposes of profit.See ??69 of the Shop and
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