AWRS170000 - Glossary

Term Definition
Alcohol/alcoholic liquor Spirits, beer, wine, made-wine, cider and perry, as defined in the Alcoholic Liquor Duties Act 1979, section 1.
Authorised retail sale An authorised retail sale is one that is made in accordance with the requirements under a retailer鈥檚 alcohol licence or similar authorisation.
Controlled activity Any activity which involves sale, arranging to sell, or offering or exposing for sale controlled liquor wholesale.
Controlled Liquor Alcohol which has duty charged at a rate greater than nil and is passing or has passed a duty point.
Denatured alcohol Alcohol which has been denatured and marked in accordance with the requirements set out in the Denatured Alcohol Regulations 2005 or Notice 473.
Duty Free Spirits (DFS) Spirits delivered free of Excise Duty under the Alcoholic Liquor Duties Act 1979,
Duty Point The time when the duty becomes payable, whether or not payment is deferred.
Excise Duty For the purposes of this notice, an indirect tax on alcohol. Both UK produced and imported alcohol is subject to excise duty.
Fit and proper test The test applied to applicants, including directors, partners and other key persons in the business, to assess their suitability to be approved to carry on a controlled activity.
Group A group of corporate bodies that apply for a single AWRS Group approval to simplify administration and to operate under a single URN.
Group Representative A member of a group elected to be the single point of contact for the group鈥檚 AWRS affairs.
Intra group sales Sales made between members of the same corporate group.
Key persons Persons that play a key role in the day to day operation of a business to the extent that they can be seen as one of its 鈥榞uiding minds鈥�.
Legal entity An organisation such as a limited company, limited liability partnership, sole proprietor, etc.
Online Look-up Service An online system for alcohol buyers to check the approval status of their wholesale suppliers.
Trade Buyer Someone who purchases alcohol from a wholesaler to either sell on to trade or to sell to private individuals, for example a retailer.
Wholesaler For the purposes of this guidance, a trader who sells, arranges to sell, or offers or exposes for sale duty paid alcohol to another trader.