AWRS10300 - Introduction: relevant law
»Ê¹ÚÌåÓýapp main areas of the law which apply to AWRS are:
Finance (No.2) Act 2023 Part 2, Chapter 7.Â
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 »Ê¹ÚÌåÓýapp Wholesaling of Controlled Liquor Regulations 2015.
»Ê¹ÚÌåÓýapp 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.
»Ê¹ÚÌåÓýappse 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.