Regulation 22 Record-keeping: delivery and receipt of alcoholic product held without payment of dutyF1

(1)

An approved person must keep a record of each delivery and receipt of alcoholic products held by them on certain premises without payment of alcohol duty.

(2)

The record required to be kept under paragraph (1) must—

(a)

include the information specified in Schedule 4, and

(b)

be separate from any record kept of deliveries and receipts of alcoholic products held by them that are not so held without payment of duty.

Annotations

Textual amendments

F1: Pts. 6-10 inserted (1.2.2025) by The Alcoholic Products (Excise Duty) (Amendment) Regulations 2024 (S.I. 2024/1186), regs. 1, 2(3)