PART 2 APPROVAL, REGISTRATION, ETC.

Sales treated as sales of controlled liquor

9.  For the purposes of Part 6A of the Act, a sale is to be treated as a sale of controlled liquor if—

(a) the sale of the liquor is made at a time before the excise duty point for that liquor falls; and

(b) in relation to that sale, the purchaser takes delivery of the liquor on or after the excise duty point.