DNALC1200 | Introduction: Law and Regulations

Main Law:

• The Finance Act 1995, section 5;

• The Alcoholic Liquor Duties Act 1979 (ALDA); and

• The Denatured Alcohol Regulations 2005 (DAR) These laws govern the production, distribution and use of denatured alcohol.

Other legislation that applies to denatured alcohol:

• The Customs and Excise Management Act 1979;

• The Excise Goods (Holding, Movement And duty Point) Regulations 2010;

• The Revenue Traders (Accounts and Records) Regulations 1992; and

• The Finance Act 1994