DNALC5100 - 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) |