Part 2Alcohol Duty

Chapter 6Denatured alcohol

I1I293Penalties and forfeiture

1

This section applies if a person—

a

fails to comply with section 91(1) (denaturing alcoholic products, or dealing wholesale in denatured alcohol, otherwise than in accordance with an excise licence), or

b

contravenes or fails to comply with any provision made by or under regulations under section 92.

2

Conduct mentioned in subsection (1)(a) or (b) attracts a penalty under section 9 of FA 1994.

3

Any alcoholic product or denatured alcohol, article (including packaging or equipment) or substance in the person’s possession, used (or which may be used) for or in connection with an action to which the contravention or failure relates is liable to forfeiture.