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HMRC internal manual

Denatured Alcohol: main contents

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HM Revenue & Customs
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Legal interpretations of certain words and phrases

Some words and phrases used within the denatured alcohol legislation are defined within the legislation. The following table gives details of such words and phrases, their legal interpretation and where to find them in the legislation.

Word or phrase Interpretation Law
     
Alcohol Except in regulation 10(3) [Denatured Alcohol Regulations 2005] means “dutiable alcoholic liquor” Denatured Alcohol Regulations 2005, regulation 2
Authorised Denaturer Means a person authorised under section 75(1) [ALDA] to denature dutiable alcoholic liquor Alcoholic Liquor Duties Act 1979, section 4(1)
Completely Denatured Alcohol Has the meaning given in regulation 4 [of the Denatured Alcohol Regulations 2005] Denatured Alcohol Regulations 2005, regulation 2
Denatured Alcohol Means denatured alcohol within the meaning of section 5 of the Finance Act 1995, and references to denaturing a liquor are references to subjecting it to any process by which it becomes denatured alcohol  
Means any dutiable alcoholic liquor which has been subjected to the process of being mixed in the prescribed manner with a prescribed substance Alcoholic Liquor Duties Act 1979, section 4(1)
Finance Act 1995, section 5(2)      
  Distiller’s Licence Has the meaning given by section 12(1) [of ALDA] Alcoholic Liquor Duties Act 1979, section 4(1)
  Distributor Means a person who-  

(a) holds an excise licence for the purposes of section 75 [of ALDA],

(b) does not denature alcohol at any premises on which he holds denatured alcohol, and

(c) deals or intends to deal wholesale in denatured alcohol Denatured Alcohol Regulations 2005, regulation 9(1)    
  Formulation Means the recipe or list of substances and liquids, including any proportions, quantities, standards, or other criteria relating to those substances and liquids, that a producer is to use and follow when making the class of denatured alcohol or a batch of it to which the formulation relates Denatured Alcohol Regulations 2005, regulation 2
  Goods Includes-  

(a) any alcohol, denaturants, dyes, denatured alcohol, and

(b) any other goods on the premises described in paragraph (2)(a) [of regulation 9 of the Denatured Alcohol Regulations 2005] by reason of those goods having been received, held, used or produced at those premises. Denatured Alcohol Regulations 2005, regulation 9(1)    
  Industrial Denatured Alcohol Has the meaning given in regulation 4 [of the Denatured Alcohol Regulations 2005] Denatured Alcohol Regulations 2005, regulation 2
  Licensed Denaturer Means a person holding a licence under section 75(2) [of ALDA] Alcoholic Liquor Duties Act 1979, section 4(1)
  Pharmacist Pharmacist has the meaning given in section 132(1) of the Medicines Act 1968  

Section 132(1) of the Medicines Act 1968:

“pharmacist” in relation to Great Britain means a person registered in the register of pharmaceutical chemists established in pursuance of the Pharmacy Act 1852 and maintained in pursuance of section 2(1) of the Pharmacy Act 1954, and, in relation to Northern Ireland (subject to any order made under paragraph 1 of Schedule 4 to this Act) means a person registered in the register of pharmaceutical chemists for Northern Ireland made out and maintained under Article 6 and 9 of the Pharmacy (Northern Ireland) Order 1976 Denatured Alcohol Regulations 2005, regulation 15(1)    
  Prescribed Means prescribed by the Commissioners by regulations made by statutory instrument Finance Act 1995, section 5(2)
  Producer Means-  

(a) a person who is a distiller, rectifier or compounder, and who is authorized by the Commissioners under section 75 of [ALDA] to denature alcohol; or

(b) a person who holds an excise licence granted under that section, and who denatures or intends to denature alcohol at any premises Denatured Alcohol Regulations 2005, regulation 2    
  Medical or veterinary practitioner Means a person entitled by law to provide medical or veterinary services in the United Kingdom Denatured Alcohol Regulations 2005, regulation 15(1)
  Medical Use Means any medical, veterinary, surgical or dental purpose other than administration internally Denatured Alcohol Regulations 2005, regulation 15(1)
  Trade Specific Denatured Alcohol Has the meaning given in regulation 4 Denatured Alcohol Regulations 2005, regulation 2