{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-107",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-107.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/107",
  "kind": "section",
  "number": "107",
  "heading": "Index of defined expressions: Chapter 7",
  "text": "The following Table sets out expressions defined or explained for the purposes of this Chapter—\nExpression\nProvision\nalcohol wholesaling provisions\nsection 98(11)\napproved wholesaler\nsection 100(7)\nauthorised retail sale\nsection 98(5)\ncontrolled activity\nsection 98(8)\nenactment\nsection 98(10)\ngroup (in relation to bodies corporate)\nsection 106(1)\ngroup sale\nsection 98(6)\nincidental sale\nsection 98(4)\nIsle of Man person and Isle of Man approved wholesaler\nsection 103(2)(a) and (b)\nrelevant alcoholic products (for the purposes of sections 103 and 104(4))\nsection 103(2)(c)\nsale of controlled alcoholic products\nsection 98(2)\nUK person\nsection 98(9)\nwholesale\nsection 98(3)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 107 not in force at Royal Assent, see s. 120(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 107 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/section/107",
    "retrieved_at": "2026-10-29T08:52:11.242356+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."
}