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HMRC internal manual

Denatured Alcohol: main contents

Approval of process and entry of premises (producers): Requirements to apply for approval of processes: Legal basis for approval of processes

The legal basis for approval of process is as follows:

Subject Law (all references to the Denatured Alcohol Regulations 2005 unless otherwise specified)
Requirement to apply for approval of process Regulation 8(1)
Details of what the application must include Regulation 8(2)
No person may begin to manufacture denatured alcohol until the Commissioners have approved the process to be employed Regulation 8(3)
The Commissioners may impose conditions in association with the approval Regulation 8(4)
The Commissioners may vary the above mentioned conditions Regulation 8(4)
Requirement to gain Commissioners’ approval before an approved process is varied Regulation 8(5)