SolvedDNALC13100 | Penalties and assessments: Production penalties
From HM Revenue & Customs · Denatured Alcohol: main contents
If any person other than an authorised or licensed denatured alcohol producer produces denatured alcohol they will be liable to a civil penalty.
If any person fails to denature alcohol to the approved formulations that alcohol will be dutiable alcohol.
Legal basis
| Subject | Law (All references to the Alcoholic Liquor Duties Act 1979 unless otherwise stated) |
|---|---|
| Production without an authorisation or licence | s.75(2) |
| Civil penalty | s.75(5) Finance Act 1994, s.9 |