Part 2Alcohol Duty
Chapter 7Wholesaling of controlled alcoholic products
I1I2102Regulations relating to approval, registration and controlled activities
1
The Commissioners may by regulations make provision—
a
regulating the approval and registration of persons under the alcohol wholesaling provisions,
b
regulating the variation or revocation of any such approval or registration or of any condition or restriction to which such an approval or registration is subject,
c
about the register maintained under section 101,
d
regulating the carrying on of controlled activities, and
e
imposing obligations on approved wholesalers.
2
The regulations may, in particular, make provision—
a
requiring applications, and other communications with the Commissioners, to be made electronically;
b
as to the procedure for the approval and registration of bodies corporate which are members of the same group and for members of such a group to be jointly and severally liable for any penalties imposed under—
i
the regulations, or
ii
c
requiring approved wholesalers to keep and make available for inspection such records relating to controlled activities as may be specified by or under the regulations;
d
conferring powers on an officer of Revenue and Customs to inspect, copy or remove for a reasonable period those records;
e
imposing a penalty of an amount specified by the regulations (which must not exceed £1,000) for a contravention of—
i
the regulations, or
ii
any condition or restriction imposed under the alcohol wholesaling provisions;
f
for the assessment and recovery of such a penalty;
g
for alcoholic products (whether or not charged with any duty and whether or not that duty has been paid) to be subject to forfeiture for a contravention of—
i
the alcohol wholesaling provisions or the regulations made under this section, or
ii
any condition or restriction imposed under the alcohol wholesaling provisions.