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HMRC internal manual

Denatured Alcohol: main contents

Record Keeping & taking account: Legal basis for record keeping

The legal basis for record keeping requirements is as follows:

Subject Law (all references to the Denatured Alcohol Regulations 2005)
   
Requirement for producers and distributors to take account & keep a stock record Regulation 9(2)(b)
Requirement for producers and distributors to record any surplus or deficiency in their stock record Regulation 9(2)(c)
Requirement for producers and distributors to keep any other records the Commissioners may specify Regulation 9(2)(e) and Paragraph 14.2 of Notice 473 
Requirement for users keep records Regulation 13(8) and paragraph 14.3 of Notice 473