Part I Duties of Excise

Alcoholic liquor duties

I1C15 Denatured alcohol.

1

The liquors on which duty is charged under the M1Alcoholic Liquor Duties Act 1979 shall not include any denatured alcohol; and any duty so charged on liquor which has become denatured alcohol before the requirement to pay the duty takes effect shall be remitted.

2

In this section—

  • “denatured alcohol” means any dutiable alcoholic liquor which has been subjected to the process of being mixed in the prescribed manner with a prescribed substance; and

  • “prescribed” means prescribed by the Commissioners by regulations made by statutory instrument.

3

The power of the Commissioners to make regulations defining denatured alcohol for the purposes of this section shall include—

a

power, in prescribing any substance or any manner of mixing a substance with a liquor, to do so by reference to such circumstances or other factors, or to the approval or opinion of such persons (including the authorities of another member State), as they may consider appropriate;

b

power to make different provision for different cases; and

c

power to make such supplemental, incidental, consequential and transitional provision as the Commissioners think fit;

and a statutory instrument containing any regulations under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

4

Sections F113A to 16 of the M2Finance Act 1994 (review and appeals) shall have effect in relation to any decision which—

a

is made under or for the purposes of any regulations under this section, and

b

is a decision given to any person as to whether a manner of mixing any substance with any liquor is to be, or to continue to be, approved in his case, or as to the conditions subject to which it is so approved,

as if that decision were a decision F2falling within section 13A(2)(j) of that Act.

5

Schedule 2 to this Act (which contains amendments for or in connection with the application to all denatured alcohol of provisions of the Alcoholic Liquor Duties Act 1979 relating to methylated spirits and also makes a consequential amendment of the M3Finance Act 1994) shall have effect.

6

This section and Schedule 2 to this Act shall come into force on such day as the Commissioners may by order made by statutory instrument appoint, and different days may be appointed under this subsection for different purposes.

7

An order under subsection (6) above may make such transitional provisions and savings as appear to the Commissioners to be appropriate in connection with the bringing into force by such an order of any provision for any purposes.

8

This section shall be construed as one with the M4Alcoholic Liquor Duties Act 1979.