Ss. 20AAC, 20AAD inserted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by Finance Act 2016 (c. 24), Sch. 17 paras. 6(2), 14
Words in s. 20AAC(4)(a)(i) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 443(1) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2
Aqua methanol on which duty under section 6AG(3)(a) of this Act has been charged must not be mixed with any relevant substance.
In subsection (1) “
A person commits an offence under this subsection if—
the person intentionally uses aqua methanol in contravention of subsection (1) above, or
the person supplies aqua methanol, intending that it will be used in contravention of subsection (1) above.
A person guilty of an offence under subsection (3) above shall be liable—
on summary conviction in England and Wales—
to imprisonment for a term not exceeding 12 months (or 6 months, if the offence was committed before the commencement of
to a fine not exceeding £20,000 or (if greater) 3 times the value of the aqua methanol in question,
or both;
on summary conviction in Scotland—
to imprisonment for a term not exceeding 12 months, or
to a fine not exceeding the statutory maximum or (if greater) 3 times the value of the aqua methanol in question,
or both;
on summary conviction in Northern Ireland—
to imprisonment for a term not exceeding 6 months, or
to a fine not exceeding the statutory maximum or (if greater) 3 times the value of the aqua methanol in question,
or both;
on conviction on indictment, to imprisonment for a term not exceeding 7 years or a fine, or both.
Any aqua methanol, or any mixture containing aqua methanol, in respect of which an offence under subsection (3) above has been committed shall be liable to forfeiture.