Point in time view as at 01/06/2002.
There are currently no known outstanding effects for the Finance Act 1994, Paragraph 2.
2U.K.Section 118B of that Act shall have effect for the purposes of Chapter IV of Part I of this Act in relation to any person who, in the course of a trade or business carried on by him, issues or arranges for the issue of tickets as if—
(a)he were a revenue trader, and
(b)the references to services supplied by or to him in the course or furtherance of a business were to services supplied by or to him in the course of issuing or arranging for the issue of tickets.
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