EXPLANATORY NOTE
(This note is not part of the Regulations)
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.
These Regulations make provision about applications for approval (including the approval and registration of bodies corporate that are members of the same group), the issuing of letters of registration to approved persons, requirements to notify changes in registration particulars, the assignment of unique reference numbers to approved persons, the revocation and variation of an approval, record keeping requirements for approved persons, the imposition of conditions and restrictions on an approval, sales that are treated as sales of controlled liquor and the making of electronic communications.
They also impose a penalty of £500 for each contravention of a requirement of the Regulations or any condition or restriction to which an approval is subject, and provide for the assessment and recovery of such penalties. They also make corporate bodies that are treated as member of a group in accordance with Part 3 of the Regulations jointly and severally liable for any penalty under Schedule 2B of the Act or these Regulations.
The Regulations also provide for dutiable alcoholic liquor to be subject to forfeiture where a person contravenes section 88C or section 88F of the Act, any condition or restriction imposed under Part 6A of the Act, or the Regulations.
A Tax Information and Impact note (TIIN) covering this instrument was published on 10th December 2014 alongside draft clauses of the Finance Bill 2015 and is available on the government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.It remains an accurate summary of the impacts that apply to this instrument.