Part VI General Control Provisions

Denatured alcohol

77 Power to make regulations relating to F1denatured alcohol.

(1)

The Commissioners may with a view to the protection of the revenue make regulations—

(a)

regulating the F2denaturing of F3dutiable alcoholic liquor and the supply, storage, removal, sale, delivery, receipt, use and exportation or shipment as stores of F1denatured alcohol;

F4(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

permitting F3dutiable alcoholic liquor to be F5denatured in warehouse;

(d)

permitting F6dealing wholesale (within the meaning of section 75 above) without a licence in such F1denatured alcohol as may be specified in the regulations;

(e)

regulating the importation, receipt, removal, storage and use of F3dutiable alcoholic liquor for F2denaturing;

(f)

regulating the storage and removal of substances to be used in F2denaturing F3dutiable alcoholic liquor;

(g)

prescribing the manner in which account is to be kept of stocks of F1denatured alcohol in the possession of authorised or licensed F5denaturers and of retailers of F1denatured alcohol;

(h)

for securing any duty chargeable in respect of F1denatured alcohol of any class.

(2)

Different regulations may be made under this section with respect to different classes of F1denatured alcohol or different kinds of F1denatured alcohol of any class F7and, without prejudice to the generality of subsection (1) above, regulations under this section may—

(a)

provide for the imposition under the regulations of conditions and restrictions relating to the matters mentioned in that subsection, and

F8(aa)

frame any provision of the regulations with respect to the supply, receipt or use of denatured alcohol by reference to matters to be contained from time to time in a notice published in accordance with the regulations by the Commissioners and having effect until withdrawn in accordance with the regulations; and

(b)

impose or provide for the imposition by regulations of requirements on authorised or licensed F5denaturers and on retailers of F1denatured alcohol to keep and preserve records relating to their businesses as such and to produce them to an officer when required to do so for the purpose of allowing him to inspect them, to copy or take extracts from them or to remove them at a reasonable time and for a reasonable period.

F9(2A)

Where any documents removed under the powers conferred by subsection (2)(b) above are lost or damaged the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.

(3)

If any person contravenes or fails to comply with any regulation under this section, F10or with any condition, restriction or requirement imposed under such a regulation, F11his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

(4)

If, save as permitted by any regulation under this section, any person F12deals wholesale (within the meaning of section 75 above) in F1denatured alcohol otherwise than under and in accordance with a licence under section 75 F13... above, F14his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

(5)

Any F3dutiable alcoholic liquor or F1denatured alcohol in respect of which F15there is such a contravention or failure to comply as is mentioned in subsection (3) above or any such dealing as is mentioned in subsection (4) above shall be liable to forfeiture.

(6)

Nothing in any regulations made under this section shall prejudice the operation of the M1Methylated Spirits (Sale by Retail) (Scotland) Act 1937.