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HMRC internal manual

Denatured Alcohol: main contents

Penalties and assessments: Production penalties

If any person other than an authorised or licensed denatured alcohol producer produces denatured alcohol they will be liable to a civil penalty.

If any person fails to denature alcohol to the approved formulations that alcohol will be dutiable alcohol.

Subject Law (All references to the Alcoholic Liquor Duties Act 1979 unless otherwise stated)
Production without an authorisation or licence s.75(2)
Civil penalty s.75(5)
Finance Act 1994, s.9