# The Revenue Traders (Accounts and Records) (Amendment) Regulations 2015

S.I. 2015/1650 · made 7 September 2015

The Regulations amend the Revenue Traders (Accounts and Records) Regulations 1992 (S.I. 1992/3150) (“the 1992 Regulations”) to provide that where a revenue trader is required to keep any record by or under regulations made under section 88E(2)(c) of the Alcoholic Liquor Duties Act 1979 (c.2) (“ALDA”), no requirement to keep that record applies under the 1992 Regulations.

Made under: Customs and Excise Management Act 1979 (Section 118A)

PDFs: Printed copy https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-2015/pdf/uksi_20151650_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-2015/pdf/uksiem_20151650_en.pdf

## Introductory text

Excise
Made 7th September 2015
Laid before Parliament 9th September 2015
Coming into force 1st October 2015
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 118A of the Customs and Excise Management Act 1979:

## 1 Citation and commencement

These Regulations may be cited as the Revenue Traders (Accounts and Records) (Amendment) Regulations 2015 and come into force on 1st October 2015.

## 2 Amendment to the Revenue Traders (Accounts and Records) Regulations 1992

(1) The Revenue Traders (Accounts and Records) Regulations 1992 are amended as follows.
(2) After regulation 1 (citation and commencement) insert—
“Application
1A. Where a revenue trader is required to keep any record by or under regulations made under section 88E(2)(c) of the Alcoholic Liquor Duties Act 1979, no requirement to keep that record applies under these Regulations.”.

## Signature

Ruth Owen
Nick Lodge
Two of the Commissioners for Her Majesty’s Revenue and Customs
7th September 2015

## Explanatory note

(This note is not part of the Regulations)
The Regulations amend the Revenue Traders (Accounts and Records) Regulations 1992 (S.I. 1992/3150) (“the 1992 Regulations”) to provide that where a revenue trader is required to keep any record by or under regulations made under section 88E(2)(c) of the Alcoholic Liquor Duties Act 1979 (c.2) (“ALDA”), no requirement to keep that record applies under the 1992 Regulations.
Regulation 8 of the Wholesaling of Controlled Liquor Regulations 2015 (S.I. 2015/1516) (which is made under section 88E(2)(c) of ALDA) makes provision about records to be kept by revenue traders who are “approved persons” within the meaning of section 88C(6) of ALDA (as inserted by section 54(3) of the Finance Act 2015).
A Tax Information and Impact note (TIIN) covering this instrument was published on 10th December 2014 alongside draft clauses of the Finance Bill 2015 and is available on the government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2015/1650 (the official version)
Page: https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-2015
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.