Introduction Summary
1.This section inserts Part 6A into the Alcoholic Liquor Duties Act (ALDA) 1979 to introduce new legislation requiring wholesalers of alcohol, sold at or after the duty point, to be registered to trade by HM Revenue & Customs (HMRC). 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.