94 Defaults in respect of denatured alcohol: possession of excess alcoholic products
Finance (No 2) Act 2023 (2023 c 30) | Legislation

94  Defaults in respect of denatured alcohol: possession of excess alcoholic products

(1)     This section applies if, in relation to a person who holds an excise licence under section 91 (the “denaturer”), at a time when an account is taken of the quantity of denatured alcohol in the denaturer's possession—

(a)     there is a difference between the actual amount and the proper amount, and

(b)     either—

(i)     where the actual amount exceeds the proper amount, the amount of the excess is more than 1% of the permitted amount, or

(ii)     where the proper amount exceeds the actual amount, the amount

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