Finance Act 1981

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 ' ".