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7 denatured AlcoholGeneral Legal RequirementsA guide for pharmacists in Northern Ireland2010 Edition7 denatured ALCOHOLLaw affecting denatured alcoholSection 77 of the Alcoholic Liquor Duties Act 1979 gives HM Revenue andCustoms the power to make regulations laying down requirements for themanufac ture, supply and use of denatured alcohol. Section 78 of the Actprescribes penalties for offences in connection with dena tured alcohol. Therequirements are set out in the denatured Alcohol Regulations 2005 (SI No. 1524)which revoked the Methylated Spirits Regulations 1987 and The Iso-Propyl AlcoholRegulations 1927 and further implements Articles 27 (l)(a) and (b) of CouncilDirective 92/83 denatured Alcohol Regulations 2005 cover the whole of the United information on denatured alcohol can be found in HM Revenue andCustoms Ref
(b) Industrial denatured alcohol (IDA) (Formerly known as Industrial Methylated Spirits - IMS) IDA consists of 95 parts by volume of alcohol and 5 parts by volume of wood
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