Search Legislation

The Finance Act 1995 (Denatured Alcohol) (Appointed Day and Savings) Order 2005

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Explanatory Note

(This note is not part of the Order)

This Order appoints 1st July 2005 as the day that section 5 of, and Schedule 2 to, the Finance Act 1995 (c. 4) come into force and the day that the related repeals in Part 1 of Schedule 29 to that Act have effect. It also provides for any approval, authorization or licence granted in relation to methylated spirits to be treated as if it had been granted in relation to denatured alcohol.

The bringing into force of these provisions enables the Commissioners of Her Majesty’s Revenue and Customs (“the Commissioners”) to make regulations for the purpose of—

(a)implementing provisions contained in Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ No. L76, 23.3.1992, p.4) (as amended) and Council Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ No. L 316, 31.10.1992, p.21), and

(b)supplementing the provision made for the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty by Commission Regulation (EC) No. 3199/93 (OJ No. L288, 23.11.1993, p.12) (as amended).

Section 5(1) of the Finance Act 1995 provides that the alcoholic liquors on which excise duty is charged under the Alcoholic Liquor Duties Act 1979 (c. 4) do not include denatured alcohol; and that any excise duty charged on such liquors that become denatured before the requirement to pay the duty takes effect shall be remitted.

The remainder of section 5, in addition to giving the Commissioners power to bring certain provisions into effect, provides them with power to make regulations defining denatured alcohol and makes provision for reviews and appeals of decisions they make.

Schedule 2 contains amendments for or in connection with the application to denatured alcohol of the provisions of the Alcoholic Liquor Duties Act 1979 that relate to methylated spirits and for a consequential change to the Finance Act 1994 (c. 9).

The provisions concerning denatured alcohol replace the provision made for methylated spirits.

This Order brings into force those provisions of Part 1 of the Finance Act 1995 (Duties of Excise) that are not already in force.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enactedversion that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources