Part 2Alcohol Duty

Chapter 6Denatured alcohol

I1I291Licence to manufacture and deal wholesale in denatured alcohol

1

A person may not denature any alcoholic products, or deal wholesale in denatured alcohol, unless the person holds an excise licence as a denaturer under this section.

2

For the purposes of this section, a person deals wholesale in denatured alcohol if the person sells, at any one time to any one person—

a

a quantity of at least 20 litres of denatured alcohol, or

b

a smaller quantity, specified by or under regulations made by the Commissioners, of denatured alcohol.

3

The Commissioners may, at any time, revoke or suspend an excise licence under this section.

4

An application for an excise licence as a denaturer must be in the form and manner, and contain the information, specified by the Commissioners in a notice published by them.