Part VI General Control Provisions

F9Denatured alcohol

Annotations:
Amendments (Textual)
F9

Words in cross-heading substituted (1.7.2005) by virtue of Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(d); S.I. 2005/1523, art. 2 (with art. 3)

C175 Licence or authority to manufacture and deal wholesale in F8denatured alcohol.

1

The Commissioners may authorise any distiller, rectifier or compounder to F8denatured alcohol, and any person so authorised is referred to in this Act as an “authorised F6denaturer”.

2

No person other than an authorised F6denaturer shall F6denatureF7dutiable alcoholic liquor or deal wholesale in F8denatured alcohol unless he holds an excise licence as a F6denaturer under this section.

F13

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F24

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5

F3Where any person, not being an authorised F6denaturer, F6denaturesF7dutiable alcoholic liquor otherwise than under and in accordance with a licence under this section F4his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

6

The Commissioners may at any time revoke or suspend any authorisation or licence granted under this section.

7

For the purposes of this section, dealing wholesale means the sale at any one time to any one person of a quantity of F8denatured alcohol of not less than F520 litres or such smaller quantity as the Commissioners may by regulations specify.