trade

includes—

(a)	the making, effecting or concluding of any contract, bargain, sale, purchase or transaction, sale of land, or any payment in connection therewith;

(b)	any payment for services rendered;

(c)	the collection of tolls, rates, taxes, ﬁnes or other fees; and

(d)	any measurement of a legal nature in connection with which any measuring instrument is used;