(1)This section applies if a person, in contravention of regulations under section 92, uses or supplies denatured alcohol containing alcoholic products of any description.
(2)The person must, on demand by the Commissioners, pay alcohol duty—
(a)on the amount of alcoholic products contained, at the time of supply or use, in the denatured alcohol, or
(b)if the Commissioners specify a smaller amount of alcoholic products (of the same description) in the demand, on that amount.
(3)For the purposes of this section, a supply of denatured alcohol to a person who—
(a)by reason of regulations under section 92 is prohibited from receiving it unless authorised to do so by or under the regulations, but
(b)is not so authorised,
is treated as being a supply in contravention of those regulations.
(4)A demand made for the purposes of this section is to be combined, as if there had been a default of a kind mentioned in section 12 of FA 1994 (assessments to excise duty) with an assessment and notification under that section of the amount of duty due in consequence of the demand.
Commencement Information
I1S. 95 not in force at Royal Assent, see s. 120(2)
I2S. 95 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)