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25.—(1) Paragraph (2) applies if a person (“P”) contravenes—
(a)section 88C(1) of the Act (approval to carry on controlled activity);
(b)any condition or restriction imposed under Part 6A of the Act; or
(c)these Regulations.
(2) Where this paragraph applies, any dutiable alcoholic liquor (whether or not charged with any duty and whether or not that duty has been paid) which is in the possession, custody or control of P for the purposes of carrying on a controlled activity is subject to forfeiture.
(3) If P is a body corporate that is treated as a member of a group in accordance with Part 3 of these Regulations, paragraph (2) applies to any dutiable alcoholic liquor which is in the possession, custody or control of any member of the group for the purposes of carrying on a controlled activity.
(4) Paragraph (5) applies if a person (“P”) contravenes section 88F(1) of the Act (restriction on buying controlled liquor wholesale).
(5) Where this paragraph applies, any dutiable alcoholic liquor (whether or not charged with any duty and whether or not that duty has been paid) purchased in contravention of section 88F and which is in the possession, custody or control of P is subject to forfeiture.
(6) If P is a body corporate that is treated as a member of a group in accordance with Part 3 of these Regulations, paragraph (5) applies to any dutiable alcoholic liquor purchased in contravention of section 88F which is in the possession, custody or control of any member of the group.
Section 88F was inserted by the Finance Act 2015, section 54(3).
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