21 Restrictions relating to rectifiers. U.K.
(1)A rectifier shall not distil or extract feints or spirits from any other material than spirits on which duty has been duly paid.
(2)A rectifier shall not have in his possession—
(a)except for duty-paid spirits, any materials capable of being distilled into feints or spirits;
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(3)If a rectifier contravenes subsection (1) or (2) above, or if his still is found to contain any materials capable of being distilled as aforesaid other than duty-paid spirits, whether or not mixed with spirits on which duty has been duly paid, he shall be liable on summary conviction to a penalty of [F2level 5 on the standard scale] or double the duty [F3charged at the highest rate on a quantity of alcohol equal to the quantity of alcohol contained in] the materials or spirits in respect of which the offence was committed, whichever is the greater.
(4)If a rectifier is convicted more than once under this section, his licence shall become void and he shall be disqualified from holding a licence as a rectifier for a period of 3 years from the date of his latest conviction.
(5)Spirits used in warehouse in pursuance of warehousing regulations shall be treated for the purposes of this section as duty-paid spirits.
Textual Amendments
F1S. 21(2)(b) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III
F2Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1) ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts 5, 6
F3Words substituted by S.I. 1979/241, art. 14
Modifications etc. (not altering text)
C1S. 21 modified by S.I. 1983/947, regs. 12, 13
C2Ss. 16, 21, 22(1)(3A)(5), 42, 43 modified (1.1.1993) by S.I. 1992/3152, Pt. VI, regs. 11(c), 12