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Alcoholic Liquor Duties Act 1979
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- UK Public General Acts
- 1979 c. 4
- PART 6A
- Section 88B
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Changes over time for: Section 88B
Version Superseded: 01/08/2023
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- 26/03/2015- Amendment
- 26/03/2015
Point in time - 01/08/2023- Amendment
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Point in time view as at 26/03/2015. This version of this provision has been superseded.
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[F188BFurther provision relating to definitionsU.K.
(1)The Commissioners may by regulations make provision as to the cases in which sales are, or are not, to be treated for the purposes of this Part as—
(a)wholesale sales,
(b)sales of controlled liquor,
(c)incidental sales,
(d)authorised retail sales, or
(e)group sales.
(2)The Commissioners may by regulations make provision as to the cases in which a person is, or is not, to be treated for the purposes of this Part as carrying on a controlled activity by virtue of section 88A(8)(b) or (c) (offering and exposing for sale and arranging for sale etc).]
Textual Amendments
F1Pt. 6A inserted (26.3.2015 for specified purposes, 1.1.2016 for specified purposes, 1.4.2017 in so far as not already in force) by Finance Act 2015 (c. 11), s. 54(3) (with s. 54(8)-(12)); S.I. 2017/494, reg. 2
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