Introduction Regulations relating to approval, registration and controlled activities
12.This section allows HMRC to make regulations regarding the approval and registration of wholesalers. It also allows HMRC to make specific regulatory provisions in certain circumstances.
13.Subsection (1) allows for regulations covering the registration application process, how variations to approvals are handled and the obligations of registered wholesalers. It also allows for any regulations required for administration of the online register.
14.Subsection (2)(b) allows for regulations covering group approvals. Group members will be jointly and severally liable for any penalties levied on the group or its individual members.
15.Subsection (2)(c) allows for regulations requiring both wholesalers and retailers to keep and make available on request appropriate records, for example, sales invoices and details of due diligence checks to ascertain a wholesaler’s registration status.
16.Subsection (2)(d) and (e) allows for regulations to impose and recover a penalty of up to £1,000 for any contravention of the regulations or conditions of approval.
17.Subsection (2)(f) allows for regulations to provide for alcohol that has been purchased in contravention of the scheme to be forfeited.