Part 2Alcohol Duty
Chapter 6Denatured alcohol
I1I290Denatured alcohol
1
Alcohol duty is not charged on denatured alcohol.
2
“Denatured alcohol” means an alcoholic product which has been mixed with a substance, and in a manner, specified by or under regulations made by the Commissioners (and references, however expressed, to “denaturing” alcoholic products are to be construed accordingly).
3
Provision made under subsection (2) may include provision specifying a substance, or a manner of mixing, by reference to particular circumstances or other factors, or to the approval or opinion of specified persons.
4
Where—
a
alcohol duty is chargeable on alcoholic products, and
b
the Commissioners are satisfied that the alcoholic products are to be converted into denatured alcohol before the duty is required to be paid,
the duty is to be remitted.