Part 2Alcohol Duty
Chapter 7Wholesaling of controlled alcoholic products
I1I298Definitions
1
This section defines certain expressions used in this Chapter.
2
A sale is of “controlled alcoholic products” if—
a
it is a sale of alcoholic products on which alcohol duty is charged under this Part at a rate greater than nil, and
b
the excise duty point for the alcoholic products falls at or before the time of the sale.
3
Controlled alcoholic products are sold “wholesale” if—
a
the sale is of any quantity of the alcoholic products,
b
the seller is carrying on a trade or business and the sale is made in the course of that trade or business,
c
the sale is to a buyer carrying on a trade or business, for sale or supply in the course of that trade or business, and
d
the sale is not an incidental sale, a group sale or an excluded sale,
and a reference to buying controlled alcoholic products wholesale is to be read accordingly.
4
A sale is an “incidental sale” if—
a
the seller makes authorised retail sales of alcoholic products of any description, and
b
the sale is incidental to those sales.
5
A sale is an “authorised retail sale” if it is made by retail under and in accordance with a licence or other authorisation under an enactment regulating the sale and supply of alcohol.
6
A sale is a “group sale” if the seller and the buyer are both bodies corporate which are members of the same group (see section 106).
7
A sale is an “excluded sale” if it is of a description specified by or under regulations made by the Commissioners.
8
“Controlled activity” means—
a
selling controlled alcoholic products wholesale,
b
offering or exposing controlled alcoholic products for sale in circumstances in which the sale (if made) would be a wholesale sale, or
c
arranging in the course of a trade or business for controlled alcoholic products to be sold wholesale, or offered or exposed for sale in circumstances in which the sale (if made) would be a wholesale sale.
9
“UK person” means a person who is UK-established for the purposes of value added tax (see paragraph 1(10) of Schedule 1 to VATA 1994).
10
“Enactment” includes an enactment contained in—
a
an Act of the Scottish Parliament;
b
an Act or Measure of Senedd Cymru;
c
Northern Ireland legislation.
11
References in this Chapter to the “alcohol wholesaling provisions” are references to this section and sections 99 to 106, and Schedule 10.