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HMRC internal manual

Denatured Alcohol: main contents

Distributors/dealers: Definition of a distributor

A distributor is someone who:

  • Holds an excise licence under section 75 of ALDA;
  • does not denature alcohol at any premises on which he holds denatured alcohol; and
  • deals or intends to deal wholesale in denatured alcohol

Dealing wholesale means the sale to one person at one time of not less than 20 litres of denatured alcohol.