# The Wholesaling of Controlled Liquor Regulations 2015, Regulation 9: Sales treated as sales of controlled alcoholic product

Extent: E+W+S+N.I.

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—
(a) the sale of the product is made at a time before the excise duty point for that product falls; and
(b) in relation to that sale, the purchaser takes delivery of the product on or after the excise duty point.

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Source: https://www.legislation.gov.uk/uksi/2015/1516/regulation/9 (the official version)
Page: https://openlegislation.uk/wholesaling-of-controlled-liquor-regulations-2015/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.