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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

The Regulations amend the Wholesaling of Controlled Liquor Regulations 2015 (S.I. 2015/1516) (“the principal Regulations”).

They substitute a new regulation 20 (interpretation of Part 5-Penalties) and amend regulation 25 (forfeiture) so that they identify the specific requirements contained in the principal Regulations which, if contravened, will render a person liable to a penalty and make subject to forfeiture any dutiable alcoholic liquor in that person’s possession, custody or control.

A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.