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HMRC internal manual

Denatured Alcohol: main contents

From
HM Revenue & Customs
Updated
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Authorised users: Legal basis for authorisation to use denatured alcohol

The legal basis for authorisation to use denatured alcohol is as follows:

Subject Law (All references to Denatured Alcohol Regulations 2005 unless otherwise stated)
   
Requirement to be authorised does not apply to CDA Regulation 12
Requirement to be authorised to receive and use IDA or TSDA Regulation 13(2)
Application for authorisation Regulation 13(3)
Ability to impose conditions Regulation 13(4)
Ability to vary or revoke an authorisation or any condition imposed upon an authorisation Regulation 13(6)
Requirement to furnish a supplier with a copy of the users authorisation Regulation 13(7)
Requirement to inform Commissioners of any changes to a written statement already issued Regulation 13(5)
Requirement to comply with any conditions or restrictions imposed Regulation 13(9)