# The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019, Regulation 22: The Denatured Alcohol Regulations 2005

Extent: E+W+S+N.I.

(1) The amendments made by regulation 7 have no effect in relation to—
(a) denatured alcohol made before IP completion day;
(b) denatured alcohol that has been incorporated before IP completion day into a product that is not for human consumption; or
(c) denatured alcohol (whether made or incorporated) that is in the course of a movement on IP completion day.
(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.

---
Source: https://www.legislation.gov.uk/uksi/2019/15/regulation/22 (the official version)
Page: https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019/regulation-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.