Finance Act 1981 (c. 35)

SCHEDULES

X1 SCHEDULE 8 U.K. Miscellaneous Customs and Excise Amendments

Editorial Information

X1 The text of Sch. 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Part I U.K. Amendments of M1 Customs and Excise Management Act 1979

Marginal Citations

M1 1979 c. 2.

Definition of “revenue trader” U.K.

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””.