http://www.legislation.gov.uk/uksi/2015/1516/contents/made

The Wholesaling of Controlled Liquor Regulations 2015

en

King's Printer of Acts of Parliament

2016-03-01

EXCISE

Section 88C of the Alcoholic Liquor Duties Act 1979 (c. 4) (“the Act”) provides that a UK person may not carry on a controlled activity otherwise than in accordance with an approval given by the Commissioners under that section. A “controlled activity” is defined in section 88A(8) of the Act. Section 88F of the Act provides that a person may not buy controlled liquor wholesale from a UK person unless the UK person is such an approved person.