A trade does not commence until the trader is in a position to
provide the relevant goods or services and offers to do so, i.e.
has an open door for business (see
BIM70500 onwards).
The date on which a colliery or a mine commences its trade is
normally the date on which minerals are first produced for sale,
but is a question of fact to be determined in each particular case.
See OT20250 concerning the date of commencement of operations
on the Continental Shelf.
