The Alcoholic Products (Excise Duty) Regulations 2023
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Change 1
22 Record-keeping: delivery and receipt of alcoholic product held without payment of duty
(1) An approved person must keep a record of each delivery and receipt of alcoholic products held by them on certain premises without payment of alcohol duty. (2) The record required to be kept under paragraph (1) must— (a) include the information specified in Schedule 4, and (b) be separate from any record kept of deliveries and receipts of alcoholic products held by them that are not so held without payment of duty.
22 Record-keeping: delivery and receipt of alcoholic product held without payment of duty
(1) An approved person must keep a record of each delivery and receipt of alcoholic products held by them on certain premises without payment of alcohol duty. (2) The record required to be kept under paragraph (1) must— (a) include the information specified in Schedule 4, and (b) be separate from any record kept of deliveries and receipts of alcoholic products held by them that are not so held without payment of duty.
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