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) |