# Finance (No. 2) Act 2023, Section 99: Further provision relating to definitions

Extent: E+W+S+N.I.

(1) The Commissioners may by regulations make provision as to the cases in which sales are, or are not, to be treated for the purposes of this Chapter as—
(a) wholesale sales,
(b) sales of controlled alcoholic products,
(c) incidental sales,
(d) authorised retail sales, or
(e) group sales.
(2) The Commissioners may by regulations make provision as to the cases in which a person is, or is not, to be treated for the purposes of this Chapter as carrying on a controlled activity by virtue of section 98(8)(b) or (c).

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/99 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-99
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.