Chapter HMOWTR1040
| Published date | 26 April 2016 |
| Record Number | HMOWTR1040 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The definition of a revenue trader is given in CEMA 1979 Section 1(1):
‘“revenue trader” means
(a) any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts [or which consists of or includes–
(i) the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods); . . .
whether or not that trade or business is an excise licence trade[; and
...
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