Finance (No. 2) Act 2023

99Further provision relating to definitionsU.K.

(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).

Commencement Information

I1S. 99 in force at Royal Assent for specified purposes, see s. 120(1)(b)

I2S. 99 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)