The Revenue Traders (Accounts and Records) (Amendment) Regulations 2015
The Regulations amend the Revenue Traders (Accounts and Records) Regulations 1992 (S.I. 1992/3150) (“the 1992 Regulations”) to provide that where a revenue trader is required to keep any record by or under regulations made under section 88E(2)(c) of the Alcoholic Liquor Duties Act 1979 (c.2) (“ALDA”), no requirement to keep that record applies under the 1992 Regulations.