Regulation 15 Denatured alcoholI1
United Kingdom
(1)
This regulation applies where a person deals wholesale in denatured alcoholf1.
(2)
A person may deal wholesale in completely denatured alcohol without an excise licence.
(3)
In this regulation “completely denatured alcohol” has the meaning given in regulation 4 of the Denatured Alcohol Regulations 2005f2.
Annotations
Commencement
- I1
Reg. 15 in force at 1.8.2023, see reg. 1(1)
Footnotes
- f1
-
“Denatured alcohol” is defined in section 90(2) of the Act (denatured alcohol); section 91(2) of the Act (licence to manufacture and deal wholesale in denatured alcohol) sets out what it means for a person to deal wholesale in denatured alcohol.
- f2