SolvedDNALC5100 | Receipt of alcohol for denaturing: Legal basis for movements of alcohol to producer’s premises
From HM Revenue & Customs · Denatured Alcohol: main contents
The legal basis for movements of alcohol to a producer’s premises is as follows:
| Subject | Law (All references to Denatured Alcohol Regulations 2005 unless otherwise stated) |
| Permission for alcohol to be delivered from an excise warehouse to a producer’s premises without payment of duty | Regulation 10(1) |
| Power to impose conditions on delivery of alcohol to a producer’s premises | Regulation 10(1) |
| Power to require security for excise duty | Regulation 10(2) |
| Requirement to furnish the occupier of the excise warehouse with a receipt | Regulation 10(3) |