{
  "url": "https://openlegislation.uk/denatured-alcohol-regulations-2005/regulation-10",
  "json_url": "https://openlegislation.uk/denatured-alcohol-regulations-2005/regulation-10.json",
  "legislation": "uksi/2005/1524",
  "legislation_title": "The Denatured Alcohol Regulations 2005",
  "legislation_url": "https://openlegislation.uk/denatured-alcohol-regulations-2005",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Receipt of alcohol for denaturing",
  "text": "(1) The Commissioners may, subject to such conditions as they see fit to impose, permit alcohol to be delivered from an excise warehouse or approved premises to the entered premises of a producer for denaturing without payment of excise duty.\nIn this paragraph “entered premises” means premises for which entry has been made in accordance with section 108 of the Customs and Excise Management Act 1979.\n(2) The power to impose conditions under paragraph (1) includes power to require such security for excise duty as the Commissioners think fit.\n(3) A producer who receives any alcohol of any description whatsoever from an excise warehouse or approved premises must furnish the occupier of that excise warehouse or approved person with a receipt in such manner, within such period, and in such form, and containing such particulars, as the Commissioners may require.\n(4) In this regulation, “approved premises” means any premises in respect of which an approved person is approved under section 82 (approval requirement: producers) of the Finance (No. 2) Act 2023.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 10(1) inserted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 6(2)(a) (with Sch. 2 para. 6(3))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 10(3) inserted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 6(2)(b)(i) (with Sch. 2 para. 6(3))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 10(3) inserted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 6(2)(b)(ii) (with Sch. 2 para. 6(3))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 10(4) inserted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 6(2)(b)(iii) (with Sch. 2 para. 6(3))"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1524/regulation/10",
    "retrieved_at": "2026-10-29T04:57:56.313352+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."
}