Textual Amendments
F1Words in cross-heading substituted (1.7.2005) by virtue of Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(d); S.I. 2005/1523, art. 2 (with art. 3)
(1)The Commissioners may authorise any distiller, rectifier or compounder to [F2denatured alcohol], and any person so authorised is referred to in this Act as an “authorised [F3denaturer]”.
(2)No person other than an authorised [F3denaturer] shall [F3denature] [F4dutiable alcoholic liquor] or deal wholesale in [F2denatured alcohol] unless he holds an excise licence as a [F3denaturer] under this section.
F5(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)[F7Where any person], not being an authorised [F3denaturer, [F3denatures] [F4dutiable alcoholic liquor] otherwise than under and in accordance with a licence under this section [F8his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
(6)The Commissioners may at any time revoke or suspend any authorisation or licence granted under this section.
(7)For the purposes of this section, dealing wholesale means the sale at any one time to any one person of a quantity of [F2denatured alcohol] of not less than [F920 litres] or such smaller quantity as the Commissioners may by regulations specify.]
Textual Amendments
F2Words in s. 75 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(d); S.I. 2005/1523, art. 2 (with art. 3)
F3Words in s. 75 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(a); S.I. 2005/1523, art. 2 (with art. 3)
F4Words in s. 75 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(c); S.I. 2005/1523, art. 2 (with art. 3)
F5S. 75(3) repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 8(2)(a), 114, Sch. 23 Pt. IV
F6S. 75(4) repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IV
F7Words in s. 75(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 45(a) (with s. 19(3)); S.I. 1994/2679, art. 3
F8Words in s. 75(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 45(b) (with s. 19(3)); S.I. 1994/2679, art. 3
F9Words substituted by S.I. 1979/241, art. 33
Modifications etc. (not altering text)
C1S. 75 extended (27.7.1993) by 1993 c. 34, s. 8(2).