Part II Spirits
Rectifying and compounding of spirits
C221 Restrictions relating to rectifiers. C1
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, F2the contravention of that subsection shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) or, as the case may be, there shall be deemed to have been conduct by the rectifier attracting such a penalty.
F34
Where—
a
a rectifier becomes liable and is assessed to a penalty by virtue of subsection (3) above, and
b
the assessment is not more than three years after the making of a previous assessment to a previous penalty to which he became liable by virtue of that subsection,
then his licence shall become void and he shall be disqualified from holding a licence as a rectifier for a period of three years from the date on which the assessment to the penalty mentioned in paragraph (a) above is made.
5
Spirits used in warehouse in pursuance of warehousing regulations shall be treated for the purposes of this section as duty-paid spirits.