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HMRC internal manual

Denatured Alcohol: main contents

From
HM Revenue & Customs
Updated
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Producers: Reasons for transfer of licence

If:

  • the licence holder dies or leaves the producer’s premises, the licence may be transferred to another person; or
  • the licence holder’s business moves to other premises the licence may be transferred to the new premises provided that the new premises meets the normal criteria for the issue of a licence.

The legal basis for this is section 104 CEMA.