This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Alcohol Wholesaler Registration Scheme

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’.