# Finance Act 1994, Paragraph 2


Section 118B of that Act shall have effect for the purposes of Chapter IV of Part I of this Act in relation to any person who, in the course of a trade or business carried on by him, issues or arranges for the issue of tickets as if—
(a) he were a revenue trader, and
(b) the references to services supplied by or to him in the course or furtherance of a business were to services supplied by or to him in the course of issuing or arranging for the issue of tickets.

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/6/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-6/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.