Part VI General Control Provisions

F17Denatured alcohol

Annotations:
Amendments (Textual)
F17

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)

C177 Power to make regulations relating to F13denatured alcohol.

1

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

a

regulating the F11denaturing of F12dutiable alcoholic liquor and the supply, storage, removal, sale, delivery, receipt, use and exportation or shipment as stores of F13denatured alcohol;

F15b

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

c

permitting F12dutiable alcoholic liquor to be F10denatured in warehouse;

d

permitting F1dealing wholesale (within the meaning of section 75 above) without a licence in such F13denatured alcohol as may be specified in the regulations;

C2e

regulating the importation, receipt, removal, storage and use of F12dutiable alcoholic liquor for F11denaturing;

f

regulating the storage and removal of substances to be used in F11denaturingF12dutiable alcoholic liquor;

g

prescribing the manner in which account is to be kept of stocks of F13denatured alcohol in the possession of authorised or licensed F10denaturers and of retailers of F13denatured alcohol;

h

for securing any duty chargeable in respect of F13denatured alcohol of any class.

2

Different regulations may be made under this section with respect to different classes of F13denatured alcohol or different kinds of F13denatured alcohol of any class F2and, 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

F14aa

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from time to time in a notice published in accordance with the regulations by the Commissioners and having effect until withdrawn in accordance with the regulations; and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 F10denaturers and on retailers of F13denatured 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.

F32A

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, F4or with any condition, restriction or requirement imposed under such a regulation, F5his 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 F6deals wholesale (within the meaning of section 75 above) inF13denatured alcohol otherwise than under and in accordance with a licence under section 75 F7... above, F8his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

5

Any F12dutiable alcoholic liquor or F13denatured alcohol in respect of which F9there 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.

F166

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