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HMRC internal manual

Holding and Movements Assurance Guidance

Specific approval conditions: Alcohol Wholesaler's Registration Scheme (AWRS)

Alcohol wholesaler registration privileges are set by ALDA 1979 Part 6A. These allow the business to sell controller liquor for a wholesale purpose on or after the UK duty point. This includes exposing the goods for sale and arranging for the sale. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)