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HMRC internal manual

Denatured Alcohol: main contents

Record Keeping & taking account: Taking account

The general requirements for the control and taking account of goods are set out in section 13 of Notice 473. These requirements may be supplemented by locally imposed conditions where you deem it necessary for the protection of the revenue.

Subject Law (all references to the Denatured Alcohol Regulations 2005)
Definition of goods Regulation 9(1)
Requirement to control and take account of goods Regulation 9(2)
Ability to give instructions that stock must not be disturbed Regulation 9(3)
Ability to vary requirements or instructions under regulations 9(2) and 9(3) Regulation 9(4)