SolvedDNALC13200 | Penalties and assessments: Entry of premises penalties
From HM Revenue & Customs · Denatured Alcohol: main contents
If any person begins to denature alcohol without making entry of their premises (unless the premises are an excise warehouse), that person will have failed to comply with the regulations and therefore will be liable to a civil penalty and any dutiable alcoholic liquor or denatured alcohol will be liable to forfeiture.
Similarly if a distributor holds denatured alcohol on any premises without making entry of those premises, they will have failed to comply with the regulations and therefore will be liable to a civil penalty and any denatured alcohol will be liable to forfeiture.
Legal basis
| Subject | Law (All references to the Alcoholic Liquor Duties Act 1979 unless otherwise stated) |
|---|---|
| Contravention or failure to comply | s.77(3) |
| Civil penalty | s.77(3), Finance Act 1994 s.9 |
| Forfeiture | s.77(5) |