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Legislation
Finance (No. 2) Act 2023

Chapter 6 Denatured alcohol

  • Section 90 Denatured alcohol
  • Section 91 Licence to manufacture and deal wholesale in denatured alcohol
  • Section 92 Regulations relating to denatured alcohol
  • Section 93 Penalties and forfeiture
  • Section 94 Defaults in respect of denatured alcohol: possession of excess alcoholic products
  • Section 95 Defaults in respect of denatured alcohol: supply and use of denatured alcohol
  • Section 96 Inspection of premises etc
  • Section 97 Prohibition of use of denatured alcohol etc as beverage or medicine
  1. Chapter 6 · Denatured alcohol
  2. Penalties and forfeiture

Section 93 | Penalties and forfeiture

From legislation.gov.uk

(1)This section applies if a person—

(a)fails to comply with section 91(1) (denaturing alcoholic products, or dealing wholesale in denatured alcohol, otherwise than in accordance with an excise licence), or

(b)contravenes or fails to comply with any provision made by or under regulations under section 92.

(2)Conduct mentioned in subsection (1)(a) or (b) attracts a penalty under section 9 of FA 1994.

(3)Any alcoholic product or denatured alcohol, article (including packaging or equipment) or substance in the person’s possession, used (or which may be used) for or in connection with an action to which the contravention or failure relates is liable to forfeiture.

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