The question whether amounts received for exclusivity agreements are assessable as income has arisen mostly in connection with service station proprietors who have entered into ‘exclusive trade tie’ agreements with oil companies whereby they have agreed to sell exclusively the products of the particular company with which they have made such an arrangement (and so have become ‘one brand’ service stations). The same issue has also arisen with regard to an amount received by a financial intermediary company in consideration for granting exclusive access to its customers. Both situations are considered in detail below.

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