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HMRC internal manual

Denatured Alcohol: main contents

Penalties and assessments: Dealing penalties

If any person, other than an authorised or licensed denaturer or a licensed distributor, deals wholesale (20 litres or more) in denatured alcohol, they will be liable to a civil penalty and any denatured alcohol involved will be liable to forfeiture.

Subject Law (All references to the Alcoholic Liquor Duties Act 1979 unless otherwise stated)
Dealing without an authorisation or licence s.75(2)
Civil penalty s.77(4), Finance Act 1994 s.9
Forfeiture s.77(5)