# The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019, Regulation 7: Amendment of the Denatured Alcohol Regulations 2005

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

(1) The Denatured Alcohol Regulations 2005 are amended as follows.
(2) In regulation 4 (classes of denatured alcohol)—
(a) for paragraph (2), substitute—
“(2) Subject to paragraph (6), completely denatured alcohol is denatured alcohol that has been made in accordance with regulation 5.”;
(b) for paragraph (3), substitute—
“(3) Subject to paragraph (6), industrial denatured alcohol is denatured alcohol that has been made in accordance with regulation 6.”;
(c) omit paragraph (4);
(d) in paragraph (6), omit the words from “that”, in the first place that it occurs, to “consumption”;
(e) omit paragraph (7).
(3) For regulation 18, substitute—
“Importing and exporting denatured alcohol
18 The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 shall apply to imports and exports of denatured alcohol as if it were alcohol in respect of which excise duty has not been paid.”.

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Source: https://www.legislation.gov.uk/uksi/2019/15/regulation/7 (the official version)
Page: https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.