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For the purposes of the scheme, any business that meets the requirements for approval and is subsequently approved by HMRC as a wholesaler under the scheme is known as an ‘approved person�.

Section 100 (7) of Finance (No.2) Act 2023 defines an approved person as someone carrying on a ‘controlled activity.�

Controlled activity is

•         � selling,

•         � offering or exposing for sale, or

•         � arranging in the course of trade the sale of ‘controlled liquor�.