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Version status: In force | Document consolidation status: No known changes
Version date: 12 November 2024 - onwards

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;",