5. When making denatured alcohol in accordance with a formulation specified in paragraph 1, 2 or 3, water may be mixed with the alcohol before denaturing or with the denatured alcohol but the quantity of water added must not reduce the proportion or quantity of denaturing substances F1... in the resulting mixture below the proportions or quantities specified in the formulation; and for the purpose of ascertaining the proportion or quantity of denaturing substances F1... in any such mixture the water shall be treated as if it were alcohol.U.K.
Textual Amendments
F1Words in Sch. para. 5 omitted (1.7.2013) by virtue of The Denatured Alcohol (Amendment) Regulations 2013 (S.I. 2013/1195), regs. 1, 5(c)
Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(a)