The Denatured Alcohol Regulations 2005

PART 1PRELIMINARY

1Citation and commencement

2Interpretation

PART 2CLASSES OF DENATURED ALCOHOL AND FORMULATIONS

4Classes of denatured alcohol

5Completely denatured alcohol

6Industrial denatured alcohol

7Trade specific denatured alcohol

PART 3PRODUCERS AND DISTRIBUTORS OF DENATURED ALCOHOL

8Producer’s application for approval and entry of premises

9Producer’s and distributor’s account of goods and distributor’s entry of premises

10Receipt of alcohol for denaturing

11Excise duty point

PART 4RECEIPT, USE AND SUPPLY OF DENATURED ALCOHOL

13Receipt and use of industrial denatured alcohol and trade specific denatured alcohol

14Supply of industrial denatured alcohol and trade specific denatured alcohol

15Supply of industrial denatured alcohol and trade specific denatured alcohol - supplementary provisions

PART 5MISCELLANEOUS

16Recovery of alcohol

17Disposal of stocks

18Importing and exporting denatured alcohol

19Amendment to the Spirits Regulations 1991

SCHEDULEFORMULATIONS FOR THE CLASSES OF DENATURED ALCOHOL, STANDARDS AND OTHER RELATED PROVISIONS

Formulation for completely denatured alcohol

1Completely denatured alcohol must be made in accordance with the...

Formulation for industrial denatured alcohol

2Industrial denatured alcohol must be made in accordance with the...

Formulations for trade specific denatured alcohol

3Except in cases where the Commissioners approve an alternative formulation,...

Denatonium benzoate

4Denatonium benzoate (mentioned in paragraph 3, and in paragraph 6)...

5When making denatured alcohol in accordance with a formulation specified...

Standards for wood naphtha, other denaturing substances and dyes.

6Wood naphtha, substitute for wood naphtha, crude pyridine, mineral naphtha,...

Wood naphtha, and substitute for wood naphtha

7(1) Wood naphtha must, to the satisfaction of the Commissioners,...

8(1) Crude pyridine must consist of pyridine bases and must...

Mineral naphtha (petroleum oil)

9Mineral naphtha (petroleum oil) must be of a specific gravity...

Methyl violet dye (Colour Index Constitution No. 42555)

10Methyl violet dye must be in the form of small...

11All substances used in the production of denatured alcohol must...

2005 No. 1524

EXCISE

The Denatured Alcohol Regulations 2005

Made8th June 2005

Laid before Parliament8th June 2005

Coming into force1st July 2005

The Commissioners of Her Majesty’s Revenue and Customs, in exercise of the powers conferred upon them by section 93(1)(d) and (2)(a) of the Customs and Excise Management Act 19791, sections 35 and 77 of the Alcoholic Liquor Duties Act 19792, section 1 of the Finance (No.2) Act 19923, and section 5 of the Finance Act 19954, hereby make the following regulations: