104 Offences
Finance (No 2) Act 2023 (2023 c 30) | Legislation

104 Ìý°¿´Ú´Ú±ð²Ô³¦±ð²õ

(1)     A person who contravenes section 100(1) by selling controlled alcoholic products wholesale commits an offence if the person knows or has reasonable grounds to suspect that—

(a)     the buyer is carrying on a trade or business, and

(b)     the alcoholic products are for sale or supply in the course of that trade or business.

(2)     A person who contravenes section 100(1) by offering or exposing controlled alcoholic products for sale in circumstances in which the sale (if made)

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