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.