{
  "url": "https://openlegislation.uk/denatured-alcohol-regulations-2005/regulation-2",
  "json_url": "https://openlegislation.uk/denatured-alcohol-regulations-2005/regulation-2.json",
  "legislation": "uksi/2005/1524",
  "legislation_title": "The Denatured Alcohol Regulations 2005",
  "legislation_url": "https://openlegislation.uk/denatured-alcohol-regulations-2005",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Act” means the Finance (No. 2) Act 2023;\n“alcohol”, except in regulation 10(3), means “alcoholic product”;\n“alcoholic product” has the meaning given by section 44 (meaning of “alcoholic product”) of the Act;\n“completely denatured alcohol” has the meaning given in regulation 4;\n“formulation” means the recipe or list of substances and liquids, including any proportions, quantities, standards, or other criteria relating to those substances and liquids, that a producer is to use and follow when making the class of denatured alcohol or a batch of it to which the formulation relates;\n“industrial denatured alcohol” has the meaning given in regulation 4;\n“producer” means a person who holds a licence under section 91 (licence to manufacture and deal wholesale in denatured alcohol) of the Act and who denatures, or intends to denature, alcohol at any premises;\n“trade specific denatured alcohol” has the meaning given in regulation 4.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 9(2)(a) (with Sch. para. 9(6))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 9(2)(b) (with Sch. para. 9(6))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 2 inserted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 9(2)(c) (with Sch. para. 9(6))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 2 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 9(2)(d) (with Sch. para. 9(6))"
    },
    {
      "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/2",
    "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."
}