PART 2Amendments to miscellaneous regulations relating to excise duties

Amendment of the Denatured Alcohol Regulations 2005I1I27

1

The Denatured Alcohol Regulations 2005 M1 are amended as follows.

2

In regulation 4 (classes of denatured alcohol)—

a

for paragraph (2), substitute—

2

Subject to paragraph (6), completely denatured alcohol is denatured alcohol that has been made in accordance with regulation 5.

b

for paragraph (3), substitute—

3

Subject to paragraph (6), industrial denatured alcohol is denatured alcohol that has been made in accordance with regulation 6.

c

omit paragraph (4);

d

in paragraph (6), omit the words from “that”, in the first place that it occurs, to “consumption”;

e

omit paragraph (7).

3

For regulation 18, substitute—

Importing and exporting denatured alcohol18

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 M2 shall apply to imports and exports of denatured alcohol as if it were alcohol in respect of which excise duty has not been paid.