Penalties and assessments: Stock discrepancy penalties
The general rules on penalties relating to deficiencies or surpluses of stocks of undenatured and denatured alcohol are given in section 13 of Notice 473.
|Subject||Law (All references to the Alcoholic Liquor Duties Act 1979 unless otherwise stated)|
|Deficiency in producer’s stock of alcohol for denaturing - excise duty point||Regulation 11, Denatured Alcohol Regulations 2005.|
|Deficiency in producer’s stock of denatured alcohol||s. 78(1),(2)&(4)|
|Surplus in producer’s stock of denatured alcohol||s. 78(1),(2)&(3)|