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Finance Act 2015

Approval to carry on controlled activity

10.This section sets out the conditions for being granted approval as a registered wholesaler. A trader cannot trade in wholesale alcohol unless they have been approved by HMRC. Applicants will be required to pass a fit and proper test before they can be approved. (The test criteria will be set out in the public notice). If appropriate, conditions or restrictions may be attached to an approval. HMRC will have the power to vary the conditions of approval and if appropriate revoke an approval.

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