Part VI General Control Provisions
F17Denatured alcohol
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
F15b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d
C2e
f
g
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from time to time in a notice published in accordance with the regulations by the Commissioners and having effect until withdrawn in accordance with the regulations; and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
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
F166
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)