Regulation 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.”.