SolvedDNALC13150 | Penalties and assessments: Dealing penalties
From HM Revenue & Customs · Denatured Alcohol: main contents
If any person, other than an authorised or licensed denaturer or a licensed distributor, deals wholesale (20 litres or more) in denatured alcohol, they will be liable to a civil penalty and any denatured alcohol involved will be liable to forfeiture.
Legal basis
| Subject | Law (All references to the Alcoholic Liquor Duties Act 1979 unless otherwise stated) |
|---|---|
| Dealing without an authorisation or licence | s.75(2) |
| Civil penalty | s.77(4), Finance Act 1994 s.9 |
| Forfeiture | s.77(5) |