The Alcoholic Liquors (Amendment of Enactments Relating to Strength and to Units of Measurement) Order 1979

35.  For section 78(1) and (2) (additional provisions relating to methylated spirits), substitute the following subsections—

“(1) If, at any time when an account is taken and a balance struck of the quantity of any kind of methylated spirits in the possession of an authorised or licensed methylator the quantity of alcohol in the methylated spirits in his possession differs from the quantity of alcohol which ought to be in the methylated spirits in his possession according to any accounts required by regulations made under section 77 above to be kept thereof, then, subject to subsection (2) below—

(a) if the former quantity exceeds the latter, such quantity of spirits as contains an amount of alcohol equal to the excess, or such part thereof as the Commissioners may determine, shall be liable to forfeiture;

(b) if the former quantity is less than the latter, the methylator shall on demand by the Commissioners pay on the deficiency, or such part thereof as the Commissioners may specify, the duty payable on spirits;

   

(2) Subsection (1) above shall not apply if the excess is not more than 1 per cent. or the deficiency is not more than 2 per cent. of the aggregate of—

(a) the quantity of alcohol in the balance of spirits struck when an account was last taken; and

(b) the quantity of alcohol contained in any spirits which have since been lawfully added to the methylator's stock.”