SCHEDULES

SCHEDULE 2 Denatured alcohol

The Alcoholic Liquor Duties Act 1979

I11

In section 4(1) of the M1Alcoholic Liquor Duties Act 1979 (interpretation)—

a

for the definition of “authorised methylator” there shall be substituted the following definition—

“authorised denaturer” means a person authorised under section 75(1) below to denature dutiable alcoholic liquor;

b

in the definition of “British compounded spirits”, for “methylated spirits” there shall be substituted “ denatured alcohol ”;

c

after the definition of “compounder” there shall be inserted the following definition—

“denatured alcohol” means denatured alcohol within the meaning of section 5 of the Finance Act 1995, and references to denaturing a liquor are references to subjecting it to any process by which it becomes denatured alcohol;

d

for the definition of “licensed methylator” there shall be substituted the following definition—

“licensed denaturer” means a person holding a licence under section 75(2) below;