(1)The Commissioners may, with a view to the protection of the revenue, by regulations make provision—
(a)regulating the denaturing of alcoholic products;
(b)regulating the supply, storage, removal, sale, delivery, receipt, use, export or shipment as stores of denatured alcohol;
(c)permitting alcoholic products to be denatured in a warehouse;
(d)permitting dealing wholesale (within the meaning of section 91) in denatured alcohol of a specified description, in specified circumstances, without an excise licence;
(e)regulating the import, receipt, removal, storage and use of alcoholic products for denaturing;
(f)regulating the storage and removal of substances to be used in denaturing alcoholic products;
(g)about the manner in which account is to be kept of stocks of denatured alcohol in the possession of persons licensed as denaturers under section 91 and of retailers of denatured alcohol.
(2)Regulations under this section may, in particular, include provision—
(a)for applications and other communications with the Commissioners to be made electronically;
(b)requiring persons licensed as denaturers under section 91 and retailers of denatured alcohol to keep, and make available for inspection, specified records relating to denaturing;
(c)conferring powers on an officer of Revenue and Customs to inspect, copy or remove for a reasonable period those records;
(d)for the imposition under the regulations of conditions and restrictions (which may include a requirement to give a guarantee or other security).
(3)In this section, “specified” means specified by or under regulations under this section.
Commencement Information
I1S. 92 in force at Royal Assent for specified purposes, see s. 120(1)(b)
I2S. 92 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)