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Contents

Official guidance
Denatured Alcohol: main contents

DNALC6000 · Distributors/dealers

  • DNALC6050 · Definition of a distributor
  • DNALC6150 · Licensing requirements
  • DNALC6155 · Legal basis for licensing requirements for distributors
  • DNALC6200 · Procedure for issue of licence to distribute denatured alcohol: Application
  • DNALC6205 · Procedure for issue of licence to distribute denatured alcohol: Handling of applications
  • DNALC6250 · Partnership licences
  • DNALC6300 · Replacement licences
  • DNALC6350 · Reasons for transfer of licence
  • DNALC6355 · Procedure for transferring a licence
  • DNALC6400 · Revocation or suspension of a licence
  • DNALC6450 · Entry of premises
  • DNALC6500 · What if someone holds denatured alcohol on behalf of a distributor?
  1. Distributors/dealers: contents
  2. Distributors/dealers: Definition of a distributor

DNALC6050 | Distributors/dealers: Definition of a distributor

From HM Revenue & Customs · Denatured Alcohol: main contents

A distributor is someone who:

  • Holds an excise licence under section 75 of ALDA;

  • does not denature alcohol at any premises on which he holds denatured alcohol; and

  • deals or intends to deal wholesale in denatured alcohol

Dealing wholesale means the sale to one person at one time of not less than 20 litres of denatured alcohol.

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