The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019

Amendment of the Denatured Alcohol Regulations 2005 U.K.

7.—(1) The Denatured Alcohol Regulations 2005 M1 are amended as follows.

(2) In regulation 4 (classes of denatured alcohol)—

(a) for paragraph (2), substitute—

“(2) Subject to paragraph (6), completely denatured alcohol is denatured alcohol that has been made in accordance with regulation 5.”;

(b) for paragraph (3), substitute—

“(3) Subject to paragraph (6), industrial denatured alcohol is denatured alcohol that has been made in accordance with regulation 6.”;

(c) omit paragraph (4);

(d) in paragraph (6), omit the words from “that”, in the first place that it occurs, to “consumption”;

(e) omit paragraph (7).

(3) For regulation 18, substitute—

“Importing and exporting denatured alcohol

18.   The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 M2 shall apply to imports and exports of denatured alcohol as if it were alcohol in respect of which excise duty has not been paid.”.

Commencement Information

I1 Reg. 7 not in force at made date, see reg. 1

I2 Reg. 7 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.

Marginal Citations

M1 S.I. 2005/1524, relevantly amended by S.I. 2010/593, 2011/1043.

M2 S.I. 2010/593, amended by S.I. 2011/2225, 2012/2786, 2013/3210, 2015/368, 2019/13 and modified by S.I. 2010/594.