The Wholesaling of Controlled Liquor Regulations 2015

PART 1PRELIMINARY

1Citation and commencement

2Interpretation

PART 2APPROVAL, REGISTRATION, ETC.

3Application for approval

4Letters of registration

5Requirement to notify changes

6Unique reference numbers

7Conditions and restrictions

8Record keeping

9Sales treated as sales of controlled liquor

10Excluded sales

11Applications for approval and registration of bodies corporate which are members of the same group

12(1) Where this Part applies, an application may be made...

13(1) The application must contain the information (or any part...

14Applications by a representative member

15Applications by group members other than the representative member

16Termination of group membership by the Commissioners

PART 4ELECTRONIC COMMUNICATION

17Delivery of information

18Validation of an electronic communication

19Electronic communication by the Commissioners

PART 5PENALTIES

20Interpretation of this Part

21Liability to a penalty

22Assessment and recovery

23Reasonable excuse

24Joint and several liability of members of a group

PART 6FORFEITURE

2015 No. 1516

Excise

The Wholesaling of Controlled Liquor Regulations 2015

Made15th July 2015

Laid before the House of Commons16th July 2015

Coming into force1st October 2015

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 88A(7), 88B(1), 88C(3), 88E and 88I of the Alcoholic Liquor Duties Act 19791 and section 133 of the Finance Act 19992 make the following Regulations: