{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-41",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-41.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/24/paragraph/41",
  "kind": "paragraph",
  "number": "41",
  "heading": null,
  "text": "(1) Section 1(1) of CEMA 1979 (interpretation) is amended as follows.\n(2) In the definition of “the revenue trade provisions of the customs and excise Acts”, at the end insert—\n“(f) the provisions of Part 1 of Schedule 24 to the Finance Act 2012;”.\n(3) In the definition of “revenue trader”, in paragraph (a)—\n(a) omit “or” at the end of sub-paragraph (ic),\n(b) after that sub-paragraph insert—\n“(id) being responsible for premises where relevant machines are located (within the meaning of Part 1 of Schedule 24 to the Finance Act 2012); or”, and\n(c) in sub-paragraph (ii), for “or (ic)” substitute “ , (ic) or (id) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/41",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}