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HMRC internal manual

Denatured Alcohol: main contents

HM Revenue & Customs
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Recovery: What happens to the alcohol or substance once it is recovered?

Any alcohol or other substance that has been recovered or removed must be kept:

  • Under the control of the person who recovered or removed it; and
  • Under lock or otherwise secured until disposed of or otherwise dealt with in accordance with any conditions we may impose.

The legal basis for this is the Denatured Alcohol Regulations 2005, regulation 16(3)