DNALC10050 - Record Keeping & taking account: Taking account
The general requirements for the control and taking account of goods are set out in section 13 of . These requirements may be supplemented by locally imposed conditions where you deem it necessary for the protection of the revenue.
Legal basis
| Subject | Law (all references to the Denatured Alcohol Regulations 2005) |
| Ìý | Ìý |
| Definition of goods | Regulation 9(1) |
| Requirement to control and take account of goods | Regulation 9(2) |
| Ability to give instructions that stock must not be disturbed | Regulation 9(3) |
| Ability to vary requirements or instructions under regulations 9(2) and 9(3) | Regulation 9(4) |