The Denatured Alcohol (Amendment) Regulations 2013
2013 No. 1195
Excise
The Denatured Alcohol (Amendment) Regulations 2013
Made 22th May 2013
Laid before Parliament 23th May 2013
Coming into force 1st July 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 77 of the Alcoholic Liquor Duties Act 19791and section 5 of the Finance Act 19952.
Citation and commencement
1. These Regulations may be cited as the Denatured Alcohol (Amendment) Regulations 2013 and come into force on 1 July 2013.
Amendment of the Denatured Alcohol Regulations 2005
The Denatured Alcohol Regulations 2005 are amended as follows.
2. The Denatured Alcohol Regulations 20053are amended as follows.
3. After regulation 13(1) insert—
“1A But paragraph (1) does not apply where—
(a) the denatured alcohol is received as a free sample; or
(i) (b) the denatured alcohol is for the use of—
(aa) a school, or
(ab) an institution offering further or higher education; and
(ii) in any calendar year, the amounts received for that use do not exceed 5 litres of industrial denatured alcohol and 5 litres of trade specific denatured alcohol.”.
4. In regulation 14—
(a) at the beginning, insert “(1)”; and
(b) at the end, insert—
“2 But paragraph (1) does not apply where the supply is to a person who, in consequence of regulation 13(1A), is not required to be authorised in accordance with these Regulations.”.
5. In the Schedule—
(a) for paragraph 1 substitute—
“1. Completely denatured alcohol must be made in accordance with the following formulation: with every 100 parts by volume of alcohol mix 3 parts by volume of isopropyl alcohol, 3 parts by volume of methylethylketone and one gramme of denatonium benzoate (of the description mentioned in paragraph 4).”;
(b) in paragraph 4, for “mentioned in paragraph 3, and in paragraph 6” substitute “mentioned in paragraphs 1, 3 and 6”;
(c) in paragraph 5, omit “or dyes” in both places where it appears;
(d) in paragraph 6—
(i) omit “crude pyridine, mineral naphtha,”; and
(ii) for “denatonium...
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