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Alcohol wholesaler registration scheme

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The Finance Act 2015, Section 54(3) (Appointed Day) Regulations, SI 2017/494, bring into force from 1 April 2017 the new provisions of the Alcoholic Liquor Duties Act 1979 which make it an offence for traders in alcohol to buy from wholesalers who have not been approved under HMRC's alcohol wholesaler registration scheme.

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