In these Regulations—

• “the Act” means the F1Finance (No. 2) Act 2023;

• “alcohol”, except in regulation 10(3), means F2“alcoholic product”;

• F3“alcoholic product” has the meaning given by section 44 (meaning of “alcoholic product”) of the Act;

• “completely denatured alcohol” has the meaning given in regulation 4;

• “formulation” means the recipe or list of substances and liquids, including any proportions, quantities, standards, or other criteria relating to those substances and liquids, that a producer is to use and follow when making the class of denatured alcohol or a batch of it to which the formulation relates;

• “industrial denatured alcohol” has the meaning given in regulation 4;

• F4“producer” means a person who holds a licence under section 91 (licence to manufacture and deal wholesale in denatured alcohol) of the Act and who denatures, or intends to denature, alcohol at any premises;

• “trade specific denatured alcohol” has the meaning given in regulation 4.