{
  "url": "https://openlegislation.uk/wholesaling-of-controlled-liquor-regulations-2015/regulation-9",
  "json_url": "https://openlegislation.uk/wholesaling-of-controlled-liquor-regulations-2015/regulation-9.json",
  "legislation": "uksi/2015/1516",
  "legislation_title": "The Wholesaling of Controlled Liquor Regulations 2015",
  "legislation_url": "https://openlegislation.uk/wholesaling-of-controlled-liquor-regulations-2015",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Sales treated as sales of controlled alcoholic product",
  "text": "For the purposes of Chapter 7 of Part 2 of the Act, a sale is to be treated as a sale of controlled alcoholic product if—\n(a) the sale of the product is made at a time before the excise duty point for that product falls; and\n(b) in relation to that sale, the purchaser takes delivery of the product on or after the excise duty point.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 9 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(5)(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 9 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(5)(c)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 9(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(5)(d)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 9(b) 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(5)(d)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 9 heading 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(5)(a)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 9 in force at 1.10.2015, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1516/regulation/9",
    "retrieved_at": "2026-10-28T23:33:52.205628+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."
}