{
  "url": "https://openlegislation.uk/finance-act-1995/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-1995/schedule-2/paragraph-1.json",
  "legislation": "ukpga/1995/4",
  "legislation_title": "Finance Act 1995",
  "legislation_url": "https://openlegislation.uk/finance-act-1995",
  "path": "schedule/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "In section 4(1) of the Alcoholic Liquor Duties Act 1979 (interpretation)—\n(a) for the definition of “authorised methylator” there shall be substituted the following definition—\n““authorised denaturer” means a person authorised under section 75(1) below to denature dutiable alcoholic liquor;”\n(b) in the definition of “British compounded spirits”, for “methylated spirits” there shall be substituted “ denatured alcohol ”;\n(c) after the definition of “compounder” there shall be inserted the following definition—\n““denatured alcohol” means denatured alcohol within the meaning of section 5 of the Finance Act 1995, and references to denaturing a liquor are references to subjecting it to any process by which it becomes denatured alcohol;”\n(d) for the definition of “licensed methylator” there shall be substituted the following definition—\n““licensed denaturer” means a person holding a licence under section 75(2) below;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 4."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 1 in force at 1.7.2005 by S.I. 2005/1523, art. 2(a) (with art. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/4/schedule/2/paragraph/1",
    "retrieved_at": "2026-10-29T09:33:25.980862+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."
}