Published: by Jonathan Smith
Last modified:
On 28th May the Licensing Act 2003 (Mandatory Conditions) Order 2014 came into force creating an additional mandatory condition, which effectively bans the sale of alcohol for less than the cost of duty plus VAT. The Home Office’s guidance and price calculator relating to the Order can be found here.
As a consequence, on 4th June the Home Office issued a revised edition of its Guidance to licensing authorities on the discharge of their functions under Section 182 of the Licensing Act 2003.
The main changes to the Guidance include:
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