The scheme: legal definition of a wholesale sale (controlled activity)
For the purposes of the scheme, any business that meets the requirements for approval and is subsequently approved by HMRC as a wholesaler under the scheme is known as an ‘approved person’.
Section 88C (6) of Part 6A, ALDA 1979 defines an approved person as someone carrying on a ‘controlled activity.’
Controlled activity is
• offering or exposing for sale, or
• arranging in the course of trade the sale of ‘controlled liquor’.