Insurance Premiums Order (1993–94)
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In determining whether businesses are separate and distinct (for tariff classification purposes) it is relevant to take the following into account:
(a) the nature of the operations and activities (including incidental operations and activities) respectively carried on in the businesses,
(b) differences in the identity of the employees respectively engaged in the businesses (and in particular of the employees engaged in the manufacturing or industrial activities and operations),
(c) differences in locations of the businesses, for example, differences in locations may vary from sites far removed from each other, or separate floors in a given building, or even separate parts on the one floor level of a building (the important element in relation to location is that normally separate and distinct businesses have exclusive use of the particular area in which the operations and activities of the business are carried on).