98 Definitions
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Chapter 7
Wholesaling of Controlled Alcoholic Products

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(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

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