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Finance (No. 2) Act 2023
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107Index of defined expressions: Chapter 7
The following Table sets out expressions defined or explained for the purposes of this Chapter—
| Expression | Provision |
|---|---|
| alcohol wholesaling provisions | section 98(11) |
| approved wholesaler | section 100(7) |
| authorised retail sale | section 98(5) |
| controlled activity | section 98(8) |
| enactment | section 98(10) |
| group (in relation to bodies corporate) | section 106(1) |
| group sale | section 98(6) |
| incidental sale | section 98(4) |
| Isle of Man person and Isle of Man approved wholesaler | section 103(2)(a) and (b) |
| relevant alcoholic products (for the purposes of sections 103 and 104(4)) | section 103(2)(c) |
| sale of controlled alcoholic products | section 98(2) |
| UK person | section 98(9) |
| wholesale | section 98(3) |
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