A revenue trader, as defined in the Customs and Excise Management Act 1979 (CEMA) Section 1, is:
“revenue trader” means
(a) Any person carrying on a trade or business subject to any of the revenue trader provisions of the customs and excise Acts [or which consists of or includes-
Whether or not that trade or business is an
excise licence trade [; and
(b) any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above),
and includes a registered club].