{
  "url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019/regulation-22",
  "json_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019/regulation-22.json",
  "legislation": "uksi/2019/15",
  "legislation_title": "The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019",
  "path": "regulation/22",
  "kind": "regulation",
  "number": "22",
  "heading": "The Denatured Alcohol Regulations 2005",
  "text": "(1) The amendments made by regulation 7 have no effect in relation to—\n(a) denatured alcohol made before IP completion day;\n(b) denatured alcohol that has been incorporated before IP completion day into a product that is not for human consumption; or\n(c) denatured alcohol (whether made or incorporated) that is in the course of a movement on IP completion day.\n(2) In paragraph (1), references to denatured alcohol or to a product that is not for human consumption are to be construed according to the Denatured Alcohol Regulations 2005 as they have effect prior to the amendments made by regulation 7 of these Regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 22(1)(a) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(4)(c)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 22(1)(b) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(4)(c)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 22(1)(c) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(4)(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 22 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 22 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/15/regulation/22",
    "retrieved_at": "2026-10-28T22:49:30.227196+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."
}