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AWRS10300 | Introduction: relevant law

From HM Revenue & Customs · Alcohol Wholesaler Registration Scheme

The main areas of the law which apply to AWRS are:

Finance (No.2) Act 2023 Part 2, Chapter 7.

Chapter 7 of Finance (No.2) Act 2023 provides the AWRS primary law, including criminal offences and civil penalties. It also provides the powers to make The Wholesaling of Controlled Liquor Regulations 2015.

The Wholesaling of Controlled Liquor Regulations 2015

Provides the regulations for the scheme and covers:

  • applications for approval

  • letters of registration

  • requirement to notify changes

  • unique reference numbers

  • conditions and restrictions

  • record-keeping

  • sales treated as controlled liquor

  • group approval

  • electronic communications – for example, the submission of online applications and other types of digital communication such as when a business advises HMRC of any variations to their approval

  • regulatory penalties

  • forfeiture of alcohol for any contraventions of the primary law and regulations.

These are in addition to general legal powers, for example, under the Customs & Excise Management Act 1979; Human Rights Act 1998 and the Revenue Traders (Accounts and Records) Regulations 1992.