 The definition is slightly broader than that in the Unfair Contract Terms Act 1977, where the subjective requirement of "the person not regarding himself as acting in the course of a business" is not present.So, under the Regulations, someone who uses a company account or business details for tax obligations is still considered a consumer if the transaction is not one done for or on behalf of the business.A customer is a person who actually buys the product but this does not mean they have to use the product.