AWRS20500 - The scheme: legal definition of a wholesale sale (controlled activity)
For the purposes of the scheme, any business that meets the requirements for approval and is subsequently approved by HMRC as a wholesaler under the scheme is known as an 바카라 사이트˜approved person바카라 사이트™.
Section 100 (7) of Finance (No.2) Act 2023 defines an approved person as someone carrying on a 바카라 사이트˜controlled activity.바카라 사이트™
Controlled activity is
바카라 사이트¢Â          selling,
바카라 사이트¢Â          offering or exposing for sale, or
바카라 사이트¢Â          arranging in the course of trade the sale of 바카라 사이트˜controlled liquor바카라 사이트™.