- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
6.—(1) The Denatured Alcohol Regulations 2005(1) are amended in accordance with sub-paragraph (2).
(2) In regulation 10 (receipt of alcohol for denaturing)—
(a)in paragraph (1), after “excise warehouse” insert “or approved premises”, and
(b)in paragraph (3) after “excise warehouse”—
(i)in the first place it occurs, insert “or approved premises”,
(ii)in the second place it occurs, insert “or approved person”, and
(iii)after paragraph (3) insert—
“(4) In this regulation, “approved premises” means any premises in respect of which an approved person is approved under section 82 (approval requirement: producers) of the Finance (No. 2) Act 2023.”.
(3) The amendments made by sub-paragraph (2) apply to the Denatured Alcohol Regulations 2005 as those regulations apply in Northern Ireland by virtue of regulation 100 of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020.
S.I. 2005/1524, to which there are amendments not relevant to these Regulations.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: