# The Denatured Alcohol (Amendment) Regulations 2013

S.I. 2013/1195 · made 22 May 2013

These Regulations amend the Denatured Alcohol Regulations 2005 (S.I. 2005 No. 1524, “the Regulations”) so as to (a) allow, without written authorisation from the Commissioners for Her Majesty’s Revenue and Customs, the supply of free samples (to anyone) and of small quantities to educational establishments and (b) alter the prescribed formulation for completely denatured alcohol contained in Schedule 1 to the Regulations, and to make such further minor amendments as are necessary as a result of that alteration.

Made under: Alcoholic Liquor Duties Act 1979 (repealed) (Section 77); Finance Act 1995 (Section 5)

PDFs: Printed copy https://openlegislation.uk/denatured-alcohol-amendment-regulations-2013/pdf/uksi_20131195_en.pdf; Explanatory Memorandum https://openlegislation.uk/denatured-alcohol-amendment-regulations-2013/pdf/uksiem_20131195_en.pdf

## Introductory text

Excise
Made 22nd May 2013
Laid before Parliament 23rd May 2013
Coming into force 1st July 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 77 of the Alcoholic Liquor Duties Act 1979 and section 5 of the Finance Act 1995.

## 1 Citation and commencement

These Regulations may be cited as the Denatured Alcohol (Amendment) Regulations 2013 and come into force on 1 July 2013.

## 2 Amendment of the Denatured Alcohol Regulations 2005

The Denatured Alcohol Regulations 2005 are amended as follows.

## 3 Amendment of the Denatured Alcohol Regulations 2005

After regulation 13(1) insert—
“(1A) But paragraph (1) does not apply where—
(a) the denatured alcohol is received as a free sample; or
(b) (i) the denatured alcohol is for the use of—
(aa) a school, or
(ab) an institution offering further or higher education; and
(ii) in any calendar year, the amounts received for that use do not exceed 5 litres of industrial denatured alcohol and 5 litres of trade specific denatured alcohol.”.

## 4 Amendment of the Denatured Alcohol Regulations 2005

In regulation 14—
(a) at the beginning, insert “(1)”; and
(b) at the end, insert—
“(2) But paragraph (1) does not apply where the supply is to a person who, in consequence of regulation 13(1A), is not required to be authorised in accordance with these Regulations.”.

## 5 Amendment of the Denatured Alcohol Regulations 2005

In the Schedule—
(a) for paragraph 1 substitute—
“1. Completely denatured alcohol must be made in accordance with the following formulation: with every 100 parts by volume of alcohol mix 3 parts by volume of isopropyl alcohol, 3 parts by volume of methylethylketone and one gramme of denatonium benzoate (of the description mentioned in paragraph 4).”;
(b) in paragraph 4, for “mentioned in paragraph 3, and in paragraph 6” substitute “mentioned in paragraphs 1, 3 and 6”;
(c) in paragraph 5, omit “or dyes” in both places where it appears;
(d) in paragraph 6—
(i) omit “crude pyridine, mineral naphtha,”; and
(ii) for “denatonium benzoate, and dyes” substitute “and denatonium benzoate”;
(e) omit paragraph 8;
(f) omit paragraph 9;
(g) omit paragraph 10; and
(h) omit the notes.

## Signature

Simon Bowles
Edward Troup
Two of the Commissioners for Her Majesty’s Revenue and Customs
22nd May 2013

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Denatured Alcohol Regulations 2005 (S.I. 2005 No. 1524, “the Regulations”) so as to (a) allow, without written authorisation from the Commissioners for Her Majesty’s Revenue and Customs, the supply of free samples (to anyone) and of small quantities to educational establishments and (b) alter the prescribed formulation for completely denatured alcohol contained in Schedule 1 to the Regulations, and to make such further minor amendments as are necessary as a result of that alteration.
A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2013/1195 (the official version)
Page: https://openlegislation.uk/denatured-alcohol-amendment-regulations-2013
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.