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HMRC internal manual

Denatured Alcohol: main contents

From
HM Revenue & Customs
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Distributors/dealers: legal basis for licensing requirements for distributors

The legal basis for licensing distributors is as follows:

Subject Law
   
Definition of a distributor Denatured Alcohol Regulations 2005, Regulation 9(1)
Wholesale quantities Alcoholic Liquor Duties Act 1979, Section 75(7)
Requirement to be licensed Alcoholic Liquor Duties Act 1979, Section75(2)
Separate licence needed for each set of premises except where the same person is carrying out the same trade at more than one set of premises. Customs and Excise Management Act 1979, section 101(2)
Partnership licences Customs and Excise Management Act 1979, section 101(3)
Transfer of licence Customs and Excise Management Act 1979, section 104(1)
Revocation or suspension of licence Alcoholic Liquor Duties Act 1979, section 75(6)