There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Section 91.
(1)A person may not denature any alcoholic products, or deal wholesale in denatured alcohol, unless the person holds an excise licence as a denaturer under this section.
(2)For the purposes of this section, a person deals wholesale in denatured alcohol if the person sells, at any one time to any one person—
(a)a quantity of at least 20 litres of denatured alcohol, or
(b)a smaller quantity, specified by or under regulations made by the Commissioners, of denatured alcohol.
(3)The Commissioners may, at any time, revoke or suspend an excise licence under this section.
(4)An application for an excise licence as a denaturer must be in the form and manner, and contain the information, specified by the Commissioners in a notice published by them.
Commencement Information
I1S. 91 in force at Royal Assent for specified purposes, see s. 120(1)(b)
I2S. 91 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)
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