DNALC13300 - Penalties and assessments: Supply and use demand for duty

If any person…	That person…
Supplies IDA or TSDA to someone who is not an authorised user	Shall, on demand by the Commissioners, pay
Supplies an unauthorised formulation of denatured alcohol	the duty on the dutiable alcoholic liquor
Uses IDA or TSDA without being authorised	contained in the denatured alcohol in
Puts IDA or TSDA to an unauthorised use	question.

Legal basis

Subject	Law (all references to the Alcoholic Duties Act 1979 unless otherwise stated)
Supplies of IDA or TSDA to someone who is not an authorised user	s.78(5)(a)
Supplies of a formulation of denatured alcohol to an authorised user they are not authorised to receive	s.78(5)(a)
IDA or TSDA put to an unauthorised use	s.78(5)(b)
Use of IDA or TSDA for a use the user is not authorised for	s.78(5)(b)