Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Denatured Alcohol: main contents

From
HM Revenue & Customs
Updated
, see all updates

Control: Power of entry: Authorised Users

You may enter and inspect the premises of an authorised user in the daytime, inspect and examine any denatured alcohol held on the premises and take samples of any denatured alcohol or goods containing denatured alcohol. The legal basis for this is ALDA 1979, s.79 which says:

Force of Law

79 Without prejudice to any other power conferred by the Customs and Excise Acts 1979, an officer may in the daytime enter and inspect the premises of any person authorised by regulations made under ALDA section 77 to receive denatured alcohol, and may inspect and examine any denatured alcohol thereon and take samples of any denatured alcohol or of any goods containing denatured alcohol, paying a reasonable price for each sample.