93Penalties and forfeitureU.K.
(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.
Commencement Information
I1S. 93 not in force at Royal Assent, see s. 120(2)
I2S. 93 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)