{
  "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-1.json",
  "legislation": "ukpga/1981/35",
  "legislation_title": "Finance Act 1981",
  "legislation_url": "https://openlegislation.uk/finance-act-1981",
  "path": "schedule/8/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) In the definition of “revenue trader” in subsection (1) of section 1—\n(a) after the word “means” there shall be inserted “ (a) ” ; and\n(b) for the words “and includes a registered club” there shall be substituted the words\n“ ; and\n(b) any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above),\nand includes a registered club ”.\n(2) In the Table in subsection (3) of that section the word “ “wholesaler” ” shall be inserted after the word “ “spirits””.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1981/35/schedule/8/paragraph/1",
    "retrieved_at": "2026-10-29T10:14:04.400989+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}