SCHEDULES

SCHEDULE 8 Miscellaneous Customs and Excise Amendments

Part I Amendments of Customs and Excise Management Act 1979

Definition of “revenue trader”

1

(1)

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

(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””.