# Finance Act 1981, Paragraph 11


For the definitions of “wholesale” and “wholesaler” in section 4(1) there shall be substituted—
““wholesale”, in relation to dealing in dutiable alcoholic liquor, means the sale at any one time to any one person of quantities not less than the following, namely—
(a) in the case of spirits, wine or made-wine, 9 litres or 1 case; or
(b) in the case of beer or cider, 20 litres or 2 cases;
“wholesaler” means a person who deals wholesale in dutiable alcoholic liquor;”.

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Source: https://www.legislation.gov.uk/ukpga/1981/35/schedule/8/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.