Valid from 01/12/2014
11(1)Section 1(1) (interpretation) is amended as follows.U.K.
(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);”, and
(c)in paragraph (a)(ii) for “or (id)” substitute “ , (id) or (ie) ”.