Regulation 25 ForfeitureI1

United Kingdom

(1)

Paragraph (2) applies if a person (“P”) contravenes—

(a)

section F1100(1) of the Act (approval to carry on controlled activity);

F2(b)

any requirement imposed by regulations 5(1), 5(3), 6(3) or 8 of these Regulations; or

(c)

any condition or restriction of an approval to carry on a controlled activity given to P.

(2)

Where this paragraph applies, any F3alcoholic product (whether or not charged with any duty and whether or not that duty has been paid) which is in the possession, custody or control of P for the purposes of carrying on a controlled activity is subject to forfeiture.

(3)

If P is a body corporate that is treated as a member of a group in accordance with Part 3 of these Regulations, paragraph (2) applies to any F4alcoholic product which is in the possession, custody or control of any member of the group for the purposes of carrying on a controlled activity.

(4)

Paragraph (5) applies if a person (“P”) contravenes section F5103 of the Act (restriction on buying controlled F6alcoholic products wholesale).

(5)

Where this paragraph applies, any F7alcoholic product (whether or not charged with any duty and whether or not that duty has been paid) purchased in contravention of section F8103 and which is in the possession, custody or control of P is subject to forfeiture.

(6)

If P is a body corporate that is treated as a member of a group in accordance with Part 3 of these Regulations, paragraph (5) applies to any F9alcoholic product purchased in contravention of section F10103 which is in the possession, custody or control of any member of the group.

Annotations

Textual amendments

F1: Word in reg. 25(1)(a) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 12(11)(a)
F2: Reg. 25(1)(b)(c) substituted (1.1.2016) by The Wholesaling of Controlled Liquor (Amendment) Regulations 2015 (S.I. 2015/1921), regs. 1, 2(3)
F3: Words in reg. 25(2) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 12(11)(b)
F4: Words in reg. 25(3) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 12(11)(b)
F5: Word in reg. 25(4) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 12(11)(c)
F6: Words in reg. 25(4) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 12(11)(d)
F7: Words in reg. 25(5) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 12(11)(b)
F8: Word in reg. 25(5) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 12(11)(c)
F9: Words in reg. 25(6) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 12(11)(b)
F10: Word in reg. 25(6) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 12(11)(c)

Commencement

I1: Reg. 25 in force at 1.10.2015, see reg. 1