Explanatory note

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.