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HMRC internal manual

Alcohol Wholesaler Registration Scheme

The scheme: legal definition of alcohol for wholesale sale (controlled liquor)

Section 88A(2) of ALDA 1979 specifies a sale is of controlled liquor if it is a sale of dutiable alcohol liquor on which duty is charged at a rate greater than nil and the excise duty point falls at or before the time of the sale. Regulation 9 of the Wholesaling of Controlled Liquor Regulations 2015 (WCLR) clarifies circumstances where the wholesaler makes the sale at a time before the duty-point but the purchaser takes delivery on or after the duty-point.