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HMRC internal manual

Denatured Alcohol: main contents

From
HM Revenue & Customs
Updated
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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.
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)