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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: legal basis for licensing requirements for distributors

DNALC6155 | Distributors/dealers: legal basis for licensing requirements for distributors

From HM Revenue & Customs · Denatured Alcohol: main contents

The legal basis for licensing distributors is as follows:

SubjectLaw
Definition of a distributorDenatured Alcohol Regulations 2005, Regulation 9(1)
Wholesale quantitiesAlcoholic Liquor Duties Act 1979, Section 75(7)
Requirement to be licensedAlcoholic Liquor Duties Act 1979, Section75(2)
Separate licence needed for each set of premises except where the same person is carrying out the same trade at more than one set of premises.Customs and Excise Management Act 1979, section 101(2)
Partnership licencesCustoms and Excise Management Act 1979, section 101(3)
Transfer of licenceCustoms and Excise Management Act 1979, section 104(1)
Revocation or suspension of licenceAlcoholic Liquor Duties Act 1979, section 75(6)
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