{
  "url": "https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-2015/note",
  "json_url": "https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-2015/note.json",
  "legislation": "uksi/2015/1650",
  "legislation_title": "The Revenue Traders (Accounts and Records) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/revenue-traders-accounts-and-records-amendment-regulations-2015",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe 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.\nRegulation 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).\nA 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1650/note",
    "retrieved_at": "2026-10-28T23:32:42.559197+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}