regulating the F24denaturing of F29dutiable alcoholic liquor and the supply, storage, removal, sale, delivery, receipt, use and exportation or shipment as stores of F26denatured alcohol;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

permitting F29dutiable alcoholic liquor to be F25denatured in warehouse;

permitting F7dealing wholesale (within the meaning of section 75 above) without a licence in such F26denatured alcohol as may be specified in the regulations;

regulating the importation, receipt, removal, storage and use of F29dutiable alcoholic liquor for F24denaturing;

regulating the storage and removal of substances to be used in F24denaturingF29dutiable alcoholic liquor;

prescribing the manner in which account is to be kept of stocks of F26denatured alcohol in the possession of authorised or licensed F25denaturers and of retailers of F26denatured alcohol;

for securing any duty chargeable in respect of F26denatured alcohol of any class.

provide for the imposition under the regulations of conditions and restrictions relating to the matters mentioned in that subsection, and

frame any provision of the regulations with respect to the supply, receipt or use of denatured alcohol by reference to matters to be contained from time to time in a notice published in accordance with the regulations by the Commissioners and having effect until withdrawn in accordance with the regulations; and

impose or provide for the imposition by regulations of requirements on authorised or licensed F25denaturers and on retailers of F26denatured alcohol to keep and preserve records relating to their businesses as such and to produce them to an officer when required to do so for the purpose of allowing him to inspect them, to copy or take extracts from them or to remove them at a reasonable time and for a reasonable period.

the quantity (“the actual amount”) of the dutiable alcoholic liquor of any description in the denatured alcohol in his possession; and

the quantity (“the proper amount”) of dutiable alcoholic liquor of that description which, according to any such accounts as are required to be kept by virtue of any regulations under section 77 above, ought to be in the denatured alcohol in his possession.

a deficiency such that the actual amount is less than the proper amount by not more than 2 per cent. of that aggregate.

supplies to another, in contravention of any regulations under section 77 above, any denatured alcohol containing dutiable alcoholic liquor of any description, or

uses any such denatured alcohol in contravention of any such regulations,

by virtue of any regulations under section 77 above is prohibited from receiving it unless authorised to do so by or under the regulations, and

is not so authorised in the case of the denatured alcohol supplied to him,

prepares or attempts to prepare any liquor to which this section applies for use as a beverage or as a mixture with a beverage; or

sells any such liquor, whether so prepared or not, as a beverage or mixed with a beverage; or

uses any such liquor or any derivative thereof in the preparation of any article capable of being used wholly or partially as a beverage or internally as a medicine; or

sells or has in his possession any such article in the preparation of which any such liquor or any derivative thereof has been used; or

except as permitted by the Commissioners and in accordance with any conditions imposed by them, purifies or attempts to purify any such liquor or, after any such liquor has once been used, recovers or attempts to recover the spirit or alcohol contained therein by distillation or condensation or in any other manner,

in the preparation for use as a medicine of sulphuric ether, chloroform, or any other article which the Commissioners may by order specify; or

in the making for external use only of any article sold or supplied in accordance with regulations made by the Commissioners under section 77 above; or

in any art or manufacture,