7. Mr Antell in a helpful skeleton argument referred me to a number of authorities on different legislation where business had been relevant. First, American Leaf Blending Co v Director-General of Inland Revenue [1979] AC 676, a Privy Council appeal from Malaysia in which a company had closed down its former tobacco business and let its warehouse to three successive tenants and let the factory to a tenant, followed by negotiations for letting both to a single tenant: "The carrying on of ‘business’ no doubt, usually calls for some activity on the part of whoever carries it on, though, depending on the nature of the business, the activity may be intermittent with ling intervals of quiescence in between."