Finance (No. 2) Act 2023

107Index of defined expressions: Chapter 7U.K.

The following Table sets out expressions defined or explained for the purposes of this Chapter

ExpressionProvision
alcohol wholesaling provisionssection 98(11)
approved wholesalersection 100(7)
authorised retail salesection 98(5)
controlled activitysection 98(8)
enactmentsection 98(10)
group (in relation to bodies corporate)section 106(1)
group salesection 98(6)
incidental salesection 98(4)
Isle of Man person and Isle of Man approved wholesalersection 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 productssection 98(2)
UK personsection 98(9)
wholesalesection 98(3)

Commencement Information

I1S. 107 not in force at Royal Assent, see s. 120(2)

I2S. 107 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)