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HMRC internal manual

Denatured Alcohol: main contents

From
HM Revenue & Customs
Updated
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Producers: Legal basis for licensing and authorisation

The legal basis for licensing and authorisation of producers is as follows:

Subject Legislation
   
Requirement to be authorised Alcoholic Liquor Duties Act 1979, s.75(1)
Requirement to be licensed Alcoholic Liquor Duties Act 1979, s.75(2)
Separate licence needed for each set of premises except where the same person is carrying out the same trade at more than one set of premises Customs and Excise Management Act 1979, s.101(2)
Partnership licences Customs and Excise Management Act 1979, s.101(3)
Transfer of licence Customs and Excise Management Act 1979 s.104(1) & (2)
Revocation or suspension of a licence or authorisation Alcoholic Liquor Duties Act 1979, s.75(6)