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HMRC internal manual

Denatured Alcohol: main contents

From
HM Revenue & Customs
Updated
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Receipt of alcohol for denaturing: Legal basis for movements of alcohol to producer’s premises

The legal basis for movements of alcohol to a producer’s premises is as follows:

Subject Law (All references to Denatured Alcohol Regulations 2005 unless otherwise stated)
   
Permission for alcohol to be delivered from an excise warehouse to a producer’s premises without payment of duty Regulation 10(1)
Power to impose conditions on delivery of alcohol to a producer’s premises Regulation 10(1)
Power to require security for excise duty Regulation 10(2)
Requirement to furnish the occupier of the excise warehouse with a receipt Regulation 10(3)