These Regulations may be cited as the Denatured Alcohol Regulations 2005 and come into force on 1st July 2005.

In these Regulations—

• “the Act” means the Alcoholic Liquor Duties Act 1979;

• “alcohol”, except in regulation 10(3), means “dutiable alcoholic liquor”;

• “completely denatured alcohol” has the meaning given in regulation 4;

• “formulation” means the recipe or list of substances and liquids, including any proportions, quantities, standards, or other criteria relating to those substances and liquids, that a producer is to use and follow when making the class of denatured alcohol or a batch of it to which the formulation relates;

• “industrial denatured alcohol” has the meaning given in regulation 4;

• “producer” means—

  1. a

     a person who is a distiller, rectifier or compounder, and who is authorized by the Commissioners under section 75 of the Act to denature alcohol; or

  2. b

     a person who holds an excise licence granted under that section, and who denatures or intends to denature alcohol at any premises;

• “trade specific denatured alcohol” has the meaning given in regulation 4.

The Iso-Propyl Alcohol Regulations 19275 and the Methylated Spirits Regulations 19876 are revoked.