Finance (No. 2) Act 2023

102 Regulations relating to approval, registration and controlled activities U.K.

(1) The Commissioners may by regulations make provision—

(a) regulating the approval and registration of persons under the alcohol wholesaling provisions,

(b) regulating the variation or revocation of any such approval or registration or of any condition or restriction to which such an approval or registration is subject,

(c) about the register maintained under section 101,

(d) regulating the carrying on of controlled activities, and

(e) imposing obligations on approved wholesalers.

(2) The regulations may, in particular, make provision—

(a) requiring applications, and other communications with the Commissioners, to be made electronically;

(b) as to the procedure for the approval and registration of bodies corporate which are members of the same group and for members of such a group to be jointly and severally liable for any penalties imposed under—

(i) the regulations, or

(ii) Schedule 10;

(c) requiring approved wholesalers to keep and make available for inspection such records relating to controlled activities as may be specified by or under the regulations;

(d) conferring powers on an officer of Revenue and Customs to inspect, copy or remove for a reasonable period those records;

(e) imposing a penalty of an amount specified by the regulations (which must not exceed £1,000) for a contravention of—

(i) the regulations, or

(ii) any condition or restriction imposed under the alcohol wholesaling provisions;

(f) for the assessment and recovery of such a penalty;

(g) for alcoholic products (whether or not charged with any duty and whether or not that duty has been paid) to be subject to forfeiture for a contravention of—

(i) the alcohol wholesaling provisions or the regulations made under this section, or

(ii) any condition or restriction imposed under the alcohol wholesaling provisions.

Commencement Information

I1 S. 102 in force at Royal Assent for specified purposes, see s. 120(1)(b)

I2 S. 102 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)