75 Licence or authority to manufacture and deal wholesale in methylated spirits.U.K.
(1)The Commissioners may authorise any distiller, rectifier or compounder to methylated spirits, and any person so authorised is referred to in this Act as an “authorised methylator”.
(2)No person other than an authorised methylator shall methylate spirits or deal wholesale in methylated spirits unless he holds an excise licence as a methylator under this section.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(5)[F3Where any person], not being an authorised methylator, methylates spirits otherwise than under and in accordance with a licence under this section [F4his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
(6)The Commissioners may at any time revoke or suspend any authorisation or licence granted under this section.
(7)For the purposes of this section, dealing wholesale means the sale at any one time to any one person of a quantity of methylated spirits of not less than [F520 litres] or such smaller quantity as the Commissioners may by regulations specify.
Textual Amendments
F1S. 75(3) repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 8(2)(a), 114, Sch. 23 Pt. IV
F2S. 75(4) repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IV
F3Words in s. 75(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 45(a) (with s. 19(3)); S.I. 1994/2679, art. 3
F4Words in s. 75(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 45(b) (with s. 19(3)); S.I. 1994/2679, art. 3
F5Words substituted by S.I. 1979/241, art. 33
Modifications etc. (not altering text)
C1S. 75 extended (27.7.1993) by 1993 c. 34, s. 8(2).