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Regulation 9 Sales treated as sales of controlled alcoholic productF5I1

United Kingdom

For the purposes of F1Chapter 7 of Part 2 of the Act, a sale is to be treated as a sale of controlled F2alcoholic product if—

(a)

the sale of the F3product 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 F4product on or after the excise duty point.

Annotations

Textual amendments

F1

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)

F2

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)

F3

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)

F4

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)

F5

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)

Commencement

I1

Reg. 9 in force at 1.10.2015, see reg. 1