HMNCT3010 - Detail of the scheme: Which traders must comply with this requirement?
The requirement to notify cash transactions came into force
on 1st January 2006 and the following trader groups must comply
with this requirement:
- Warehousekeepers registered under the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999;
- WOWGR registered owners of goods in warehouse,
- WOWGR registered duty representatives
Producers registered under the Alcoholic Liquor Duties Act (ALDA) 1979 must also comply with the requirement. (i.e.)
- Spirits producers,
- Registered brewers,
- Wine and made wine producers, and
- Cider and Perry makers.
