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The Pubs Code etc. Regulations 2016

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5.  A forecast profit and loss statement for the tied pub for the period of 12 months beginning with the day on which the initial or revised rent or the new rent is payable (“the forecast period”) and the figures and other information which have been relied on to formulate that statement, including—E+W

(a)the volume of alcohol, including the number of barrels of alcohol, purchased during the last 3 years from the pub-owning business or its agents;

(b)the percentage of the tied pub’s turnover during the last 3 years which the sale of this volume of alcohol represents;

(c)if different from the figure in (a), the volume of alcohol in respect of which duty was paid during the last 3 years;

(d)a figure for the total estimated sales and gross profit margins of the tied pub for the forecast period, with a breakdown showing separate figures for the estimated sales, gross profit margins, for—

(i)draught ales;

(ii)draught lagers;

(iii)packaged beers;

(iv)draught ciders;

(v)packaged ciders;

(vi)wines;

(vii)spirits;

(viii)flavoured alcoholic beverages; and

(ix)soft drinks;

(e)the percentage of the pub’s turnover for the forecast period which each drink in sub-paragraph (d)(i) to (ix) represents;

(f)an estimate figure for the volume of draught beer and cider which will not be sold during the forecast period (including draught beer and cider wasted, unfit for sale or dispensed in promotions) where that figure has not been accounted for in the gross profit margin;

(g)the estimated operating costs likely to affect the tied pub tenant’s profit during the forecast period including, where relevant, the estimated cost of a manager during that year, where the tied pub tenant is not the manager of the tied pub;

(h)an explanation of how estimated income during the forecast period from any gaming machine, in the tied pub has been accounted for in the statement;

(i)a breakdown of any costs during the forecast period which have not been accounted for separately but have been included in the estimated figures for other costs (for example, the cost of cellar gas).

Commencement Information

I1Sch. 2 para. 5 in force at 21.7.2016, see reg. 1(b)

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