Search Legislation

Finance Act 1981

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 1

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1981, Paragraph 1. Help about Changes to Legislation

1(1)In the definition of “revenue trader” in subsection (1) of section 1—U.K.

(a)after the word “means” there shall be inserted “ (a) ” ; and

(b)for the words “and includes a registered club” there shall be substituted the words ; and

(b)any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above),

and includes a registered club .

(2)In the Table in subsection (3) of that section the word “ “wholesaler” ” shall be inserted after the word “ “spirits””.

Back to top

Options/Help