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

(1)

The Revenue Traders (Accounts and Records) Regulations 1992^f1 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^f2, no requirement to keep that record applies under these Regulations.”.

Annotations

Footnotes

f1: S.I.1992/3150, to which there are amendments not relevant to these Regulations.
f2: 1979 c. 4; section 88E was inserted by section 54(3) of the Finance Act 2015 (c.11).