2005 No. 1523 (C. 67)
The Finance Act 1995 (Denatured Alcohol) (Appointed Day and Savings) Order 2005
Made
The Commissioners of Her Majesty’s Revenue and Customs, in exercise of the powers conferred upon them by section 5(6) and (7) of the Finance Act 19951 hereby make the following Order:
1
This Order may be cited as the Finance Act 1995 (Denatured Alcohol) (Appointed Day and Savings) Order 2005.
2
The day appointed as the day that—
a
section 5 of, and Schedule 2 to, the Finance Act 1995 (denatured alcohol) come into force, and
b
the repeals concerning denatured alcohol specified in Part 1 of Schedule 29 to that Act have effect,
is 1st July 2005.
3
Any approval, authorization or licence granted by—
a
the Commissioners, or
b
an officer,
in relation to methylated spirits shall, when section 5 of, and Schedule 2 to, the Finance Act 1995 come into force, be treated as if it had been granted in relation to denatured alcohol.
(This note is not part of the Order)
(This note is not part of the Order)
The Finance Act 1995, section 20, (Appointed Day) Order 1995 (S.I.1995/2892) appointed 1st December 1995 as the day on which section 20 of the Act (recovery of overpaid excise duty) came into force.