Where, in the case of any art or manufacture carried on by any person in which the use of spirits is required, it is proved to the satisfaction of the Commissioners that the use of methylated spirits is unsuitable or detrimental, the Commissioners may, if they think fit and subject to such conditions as they see fit to impose, authorise that person to receive, and permit the delivery from warehouse to that person of, spirits for use in that art or manufacture without payment of the duty chargeable thereon.

If any person contravenes or fails to comply with any condition imposed under this section F1 his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).