Part VIU.K. General Control Provisions

Sale of dutiable alcoholic liquorsU.K.

67 Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers.U.K.

(1)The Commissioners may, with a view to the protection of the revenue, make regulations regulating the keeping of spirits, beer, wine, made-wine or cider respectively by wholesalers and retailers.

(2)If any person contravenes or fails to comply with any regulation made under this section, [F1his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any liquor, container or utensil in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.]

Textual Amendments

F1Words in s. 67(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 42 (with s. 19(3)); S.I. 1994/2679, art. 3