Introduction Appeal tribunal
45.Subsection (6) inserts a new paragraph (ea) to the meaning of “relevant decision” as provided for in section 13A(2) of Finance Act 1994 so that a decision to issue a penalty is subject to review and appeal.
46.Subsection (7) provides that any decision as to approval or the conditions under which a person is approved is a decision falling within Schedule 5 to Finance Act 1994 for the purposes of review and appeal.
47.Subsection (8) provides for the amendments to ALDA 1979 to come into force on and after the date of Royal Assent to Finance Act 2015. Subsection 9 states that the requirement for a person obliged to apply to be registered as an alcohol wholesaler comes into effect from 1 January 2016. The window for applications will run from 1 October to 31 December 2015. Subsection (11) states that applications will not be accepted prior to 1 October 2015.
48.Subsection (10) states that the requirement for persons to have to check the approval status of persons from whom they purchase wholesale alcohol will come into effect on a date to be stated in the regulations.
49.Subsection (12) states that a wholesaler’s obligations under the scheme do not come into effect until such time as their application has been considered and determined.