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HMRC internal manual

Alcohol Wholesaler Registration Scheme

HM Revenue & Customs
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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

•           selling,

•           offering or exposing for sale, or

•           arranging in the course of trade the sale of ‘controlled liquor’.