Section 90 | Denatured alcohol

(1)Alcohol duty is not charged on denatured alcohol.

(2)“Denatured alcohol” means an alcoholic product which has been mixed with a substance, and in a manner, specified by or under regulations made by the Commissioners (and references, however expressed, to “denaturing” alcoholic products are to be construed accordingly).

(3)Provision made under subsection (2) may include provision specifying a substance, or a manner of mixing, by reference to particular circumstances or other factors, or to the approval or opinion of specified persons.

(4)Where—

(a)alcohol duty is chargeable on alcoholic products, and

(b)the Commissioners are satisfied that the alcoholic products are to be converted into denatured alcohol before the duty is required to be paid,

the duty is to be remitted.