Finance Act 1981

1(1)In the definition of “revenue trader” in subsection (1) of section 1—U.K.

(a)after the word “means” there shall be inserted “ (a) ” ; and

(b)for the words “and includes a registered club” there shall be substituted the words ; and

(b)any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above),

and includes a registered club .

(2)In the Table in subsection (3) of that section the word “ “wholesaler” ” shall be inserted after the word “ “spirits””.