As advised in a previous e-update, earlier this year the Government confirmed their intention to implement a new mandatory condition prohibiting the sale of alcohol below the costs of duty plus VAT.
The proposed wording of the mandatory condition can be viewed online.
It was initially proposed that the condition would come into force on 6 April 2014, but this has been delayed and it is now expected to be sometime mid-May.
© 2024 , Napthens LLP / The Napthens Group
