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Updates: Alcohol Wholesaler Registration Scheme

2023

2021

12 March 2021 published amendments

The scheme: exclusions from the scheme

End of Transition Period related change

Glossary

End of Transition Period related changes to the definition of excise duty

The scheme: importers and overseas businesses

End of Transition Period related changes

2018

14 December 2018 published amendments

Introduction: scope of the guidance

2nd paragraph amended to remove reference to due diligence and advising that guidance on penalties for wholesalers and trade buyers will be updated in due course

Regulatory penalties: how to process a fixed penalty

Updated page to provide instructional guidance. Previous version stated " guidance coming soon"

Trade buyers: trade buyer's obligations

Additional information to show examples of reasonable checks that may be applied to verify a wholesaler and guidance for making a wholesale purchase from a business not approved for AWRS

Trade buyers: Record-keeping - trade buyers

Additional bullet added re sales made after an application for approval has been refused.

13 June 2018 published amendments

Penalties and sanctions: contents

Added page of guidance

Added a page re: buying from an unapproved wholesaler overview

Added a page of guidance - buying from an unapproved wholesaler overview

Added a page of guidance - buying from an unapproved wholesaler - review and appeal

Added a page of guidance - What amounts to buying from an unapproved wholesaler?

Added a page of guidance - When is a penalty chargeable for buying from an unapproved wholesaler?

Added a page of guidance - What does not count as buying from an unapproved wholesaler?

Added a page of guidance - buying from an unapproved wholesaler - types of penalty

Added a page of guidance to contents - buying from an unapproved wholesaler - deliberate and concealed

Added a page of guidance to contents - buying from an unapproved wholesaler - Non-Deliberate

Added a page of guidance - buying from an unapproved wholesaler - onus of proof

Added a page of guidance - buying from an unapproved wholesaler - level of proof

26 January 2018 published amendments

Revocation: revocation audit trails and governance

Amended redaction notes in line with CDIO advice.

Revocation: revocation because of a lack of credibility or commercial viability

Amended redaction notes in line with CDIO advice.

Revocation: issuing warning and minded to revoke letters

Amended redaction notes in line with CDIO advice.

Revocation: warning letters

Amended redaction notes in line with CDIO advice.

Revocation: minded to revoke letters

Amended redaction notes in line with CDIO advice.

Revocation: period of notice prior to revocation

Amended redaction notes in line with CDIO advice.

Revocation: conditions during period of notice prior to revocation

Amended redaction notes in line with CDIO advice.

Revocation: notifying revocation decisions

Amended redaction notes in line with CDIO advice.

10 January 2018 published amendments

Revocation: revocation of approval overview

Deleted previous guidance and updated with new page.

Revocation: revocation audit trails and governance

Deleted previous page and uploaded new page

Revocation: contents

Updated contents listings to reflect new revocation pages

2017

31 March 2017 published amendments

The scheme: exclusions from the scheme

New sub heading 'Disposal of Stock by businesses whose AWRS application has been refused'

Penalties and sanctions: overview

Change of tense with reference to 1 April 2017

Trade buyers: trade buyer's obligations

Ist line - change of tense re 1 April 2017. New text added which provides detail on the 'look up' service. Link provided to Due Dilligence guidance

Variations and conditions: contents

New page AWRS60700 added to contents list