{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-28/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-28/paragraph-11.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/28/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Section 1(1) (interpretation) is amended as follows.\n(2) In the definition of “the revenue trade provisions of the customs and excise Acts”, after paragraph (f) insert—\n“(g) the provisions of Part 3 of the Finance Act 2014;”.\n(3) In the definition of “revenue trader”—\n(a) in paragraph (a)(ic), for “gaming within the meaning of the Betting and Gaming Duties Act 1981 (see section 33(1))” substitute “ any activity that constitutes betting or gaming for the purposes of Part 3 of the Finance Act 2014 (see sections 150, 183 and 188) ”,\n(b) after paragraph (a)(id) insert—\n“(ie) the management or administration of any Chapter 1 stake fund, Chapter 2 stake fund or gaming prize fund within the meaning of Part 3 of the Finance Act 2014 (see sections 134, 143 and 154);”, and\n(c) in paragraph (a)(ii) for “or (id)” substitute “ , (id) or (ie) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/28/paragraph/11",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}