SolvedDNALC10050 | Record Keeping & taking account: Taking account
From HM Revenue & Customs · Denatured Alcohol: main contents
The general requirements for the control and taking account of goods are set out in section 13 of Notice 473. These requirements may be supplemented by locally imposed conditions where you deem it necessary for the protection of the revenue.
Legal basis
| Subject | Law (all references to the Denatured Alcohol Regulations 2005) |
| Definition of goods | Regulation 9(1) |
| Requirement to control and take account of goods | Regulation 9(2) |
| Ability to give instructions that stock must not be disturbed | Regulation 9(3) |
| Ability to vary requirements or instructions under regulations 9(2) and 9(3) | Regulation 9(4) |