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You need a Dealers Licence if you are going to manufacture/make money from it.
Licensed dealers
5 Dealers to be licensed
(1) No person shall—
(a) in the way of his business, sell any firearm, airgun, pistol, or restricted weapon; or
(b) manufacture for sale any firearm, airgun, pistol, or restricted weapon,—
unless he is the holder of a dealer’s licence issued to him under this Act by a commissioned officer of Police.
So what does "in the way of his business" and "manufacture for sale" mean?
Sounds to me like there's nothing wrong with making a firearm for your own use, then one day tiring of it and selling it.
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