DNALC1200 - Introduction: Law and Regulations
Main Law:
- The Finance Act 1995, section 5;
- The Alcoholic Liquor Duties Act 1979 (ALDA); and
- The Denatured Alcohol Regulations 2005 (DAR) These laws govern the production, distribution and use of denatured alcohol.
Other legislation that applies to denatured alcohol:
- The Customs and Excise Management Act 1979;
- The Excise Goods (Holding, Movement And duty Point) Regulations 2010;
- The Revenue Traders (Accounts and Records) Regulations 1992; and
- The Finance Act 1994