Textual Amendments
F1Words 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)
(1)The Commissioners may with a view to the protection of the revenue make regulations—
(a)regulating the [F3denaturing] of [F4dutiable alcoholic liquor] and the supply, storage, removal, sale, delivery, receipt, use and exportation or shipment as stores of [F2denatured alcohol];
F5(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)permitting [F4dutiable alcoholic liquor] to be [F6denatured] in warehouse;
(d)permitting [F7dealing wholesale (within the meaning of section 75 above) without a licence in] such [F2denatured alcohol] as may be specified in the regulations;
(e)regulating the importation, receipt, removal, storage and use of [F4dutiable alcoholic liquor] for [F3denaturing];
(f)regulating the storage and removal of substances to be used in [F3denaturing] [F4dutiable alcoholic liquor];
(g)prescribing the manner in which account is to be kept of stocks of [F2denatured alcohol] in the possession of authorised or licensed [F6denaturers] and of retailers of [F2denatured alcohol];
(h)for securing any duty chargeable in respect of [F2denatured alcohol] of any class.
(2)Different regulations may be made under this section with respect to different classes of [F2denatured alcohol] or different kinds of [F2denatured alcohol] of any class [F8and, 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
[F9(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from time to time in a notice published in accordance with the regulations by the Commissioners and having effect until withdrawn in accordance with the regulations; and]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 [F6denaturers] and on retailers of [F2denatured 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.]
[F10(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, [F11or with any condition, restriction or requirement imposed under such a regulation, [F12his 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 [F13deals wholesale (within the meaning of section 75 above) in] [F2denatured alcohol] otherwise than under and in accordance with a licence under section 75 F14... above, [F15his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
(5)Any [F4dutiable alcoholic liquor] or [F2denatured alcohol] in respect of which [F16there 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.
F17(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(d); S.I. 2005/1523, art. 2 (with art. 3)
F3Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(b); S.I. 2005/1523, art. 2 (with art. 3)
F4Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(c); S.I. 2005/1523, art. 2 (with art. 3)
F5S. 77(1)(b) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)
F6Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(a); S.I. 2005/1523, art. 2 (with art. 3)
F7Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(a)
F8S. 77(2) and words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(b)(c)
F9S. 77(2)(aa) inserted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 6; S.I. 2005/1523, art. 2 (with art. 3)
F11Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(d)
F12Words in s. 77(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 46(1) (with s. 19(3)); S.I. 1994/2679, art. 3
F13Words substituted by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 para. 23(d), Sch. 19 Pt. III
F14Words repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 para. 23(d), Sch. 19 Pt. III
F15Words in s. 77(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 46(2) (with s. 19(3)); S.I. 1994/2679, art. 3
F16Words in s. 77(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 46(3) (with s. 19(3)); S.I. 1994/2679, art. 3
F17S. 77(6) repealed (S.) (1.9.2009 at 5.00 a.m.) by Licensing (Scotland) Act 2005 (asp 16), s. 150(2), sch. 7 (with s. 143); S.S.I. 2007/472, art. 3
Modifications etc. (not altering text)
C1S. 77 extended (27.7.1993) by 1993 c. 34, s. 8(2).
C2S. 77(1)(e) extended (27.7.1993) by 1993 c. 34, s. 8(2)(b).