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|