No person shall rectify or compound spirits and keep a still for that purpose unless he holds an excise licence under this section as a rectifier.

Except as permitted by the Commissioners and subject to such conditions as they see fit to impose, no other person shall compound spirits unless he holds an excise licence under this section as a compounder.

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Without prejudice to section 25 below and except as provided by this section, if any person rectifies or compounds spirits otherwise than under and in accordance with an excise licence under this Act so authorising him, F3his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).