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

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.