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Finance Act 2014

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11(1)Section 1(1) (interpretation) is amended as follows.U.K.

(2)In the definition of “the revenue trade provisions of the customs and excise Acts”, after paragraph (f) insert—

(g)the provisions of Part 3 of the Finance Act 2014;.

(3)In the definition of “revenue trader”—

(a)in paragraph (a)(ic), for “gaming within the meaning of the Betting and Gaming Duties Act 1981 (see section 33(1))” substitute “ any activity that constitutes betting or gaming for the purposes of Part 3 of the Finance Act 2014 (see sections 150, 183 and 188) ”,

(b)after paragraph (a)(id) insert—

(ie)the management or administration of any Chapter 1 stake fund, Chapter 2 stake fund or gaming prize fund within the meaning of Part 3 of the Finance Act 2014 (see sections 134, 143 and 154);, and

(c)in paragraph (a)(ii) for “or (id)” substitute “ , (id) or (ie) ”.

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