71. Amendment of section 64 of Finance Act 2002 (interpretation)
Section 64 of the Finance Act 2002 is amended -
(a) by the substitution of the following definition for the definition of "aid":
"'aid' means aid granted in accordance with Commission Regulation (EU) 2023/2831;",
(b) by the substitution of the following definition for the definition of "bookmaker":
"'bookmaker' means a person who, in the course of business -
(a) takes bets,
(b) sets odds, and
(c) undertakes to pay out on winning bets;",
(c) by the substitution of the following definition for the definition of "Commission Regulation (EU) No. 1407/2013":
"'Commission Regulation (EU) 2023/2831' means Commission Regulation (EU) 2023/2831 of 13 December 2023 [OJ L 2023/2831, 15.12.2023] on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid;",
(d) by the substitution of the following definition for the definition of "premises":
"'premises' means any house or other building and includes a defined part of a house or other building;",
(e) by the substitution of the following definition for the definition of "proprietor":
"'proprietor' means the person entitled to the exclusive occupation of the premises in relation to which the term is used and, where the context so admits, includes a number of persons jointly so entitled;",