# Finance Act 1981, Paragraph 1


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

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Source: https://www.legislation.gov.uk/ukpga/1981/35/schedule/8/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.