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—
the sale of the F3product is made at a time before the excise duty point for that product falls; and
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)