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Finance Act 2015

Offences

19.This section provides for specific offences for contravention of the scheme.

20.Subsections (1) to (3) state that anyone who knowingly sells, offers or exposes for sale or arranges to sell alcohol on a wholesale basis as defined by the scheme, without being approved by HMRC, will be committing an offence.

21.Subsection (4) states that it is an offence for someone to purchase alcohol on a wholesale basis from an unapproved wholesaler where they knew or had reasonable grounds to suspect that the seller was not approved.

22.Subsection (5) sets out the sanctions that can be imposed for offences under this section on summary conviction in England and Wales, Scotland and Northern Ireland.

23.Subsection (6) sets out the sanctions that can be imposed for offences under this section on conviction on indictment.

24.Subsection (7) sets out a transitional provision until such time as section 154(1) of the Criminal Justice Act 2003 commences.

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