{
  "url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-15",
  "json_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/regulation-15.json",
  "legislation": "uksi/2023/806",
  "legislation_title": "The Alcoholic Products (Excise Duty) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Denatured alcohol",
  "text": "(1) This regulation applies where a person deals wholesale in denatured alcohol.\n(2) A person may deal wholesale in completely denatured alcohol without an excise licence.\n(3) In this regulation “completely denatured alcohol” has the meaning given in regulation 4 of the Denatured Alcohol Regulations 2005.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 15 in force at 1.8.2023, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "“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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2005/1524."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/806/regulation/15",
    "retrieved_at": "2026-10-28T21:42:35.446156+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}