SCHEDULES

SCHEDULE 28Part 3: consequential amendments and repeals

PART 2Other amendments and repeals

Customs and Excise Management Act 1979

11

1

Section 1(1) (interpretation) is amended as follows.

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);

c

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