This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Denatured Alcohol: main contents

Producers: Reasons for transfer of licence


  • 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.