PART 2CLASSES OF DENATURED ALCOHOL AND FORMULATIONS
Classes of denatured alcohol4.
(1)
For the purposes of the Act, section 5 of the Finance Act 1995 and these Regulations there are the following classes of denatured alcohol—
(a)
completely denatured alcohol;
(b)
industrial denatured alcohol; and
(c)
trade specific denatured alcohol.
F1(2)
Subject to paragraph (6), completely denatured alcohol is denatured alcohol that has been made in accordance with regulation 5.
F2(3)
Subject to paragraph (6), industrial denatured alcohol is denatured alcohol that has been made in accordance with regulation 6.
F3(4)
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(5)
Subject to paragraph (6), trade specific denatured alcohol is denatured alcohol that has been made in accordance with regulation 7.
(6)
Denatured alcohol made outside the United Kingdom F4... is completely denatured alcohol, industrial denatured alcohol or trade specific denatured alcohol (as the case may be) if, in the opinion of the Commissioners, it has been made as nearly as is possible in accordance with one of the formulations described in the Schedule.
F5(7)
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