Interpretation2.
In these Regulations—
“the 2020 Act” means the Taxation (Post-transition Period) Act 2020;
“the DAR” means the Denatured Alcohol Regulations 20055;
“alcohol for denaturing” means dutiable alcoholic liquor6 which the Commissioners have permitted to be delivered from a warehouse without payment of duty under regulation 10(1) of the DAR;
“authorised person” means a person authorised by the Commissioners under F1section 78 (authorised use for certain purposes) of the Finance (No. 2) Act 2023 to receive spirits without payment of duty on those spirits;
F2“relevant premises” has the meaning given by section 78(4) of the Finance (No. 2) Act 2023;
“transporter” means the person carrying out the first transportation of—
(a)
alcohol for denaturing; or
(b)
spirits to which regulation 3 applies,
following the departure of those goods from a warehouse;