(1)The Commissioners may, in so far as it seems to them expedient so to do for the purposes of protecting the revenue arising from the duties on spirits, make regulations requiring importers, manufacturers, sellers or users of—
(a)the following alcohols, that is to say, methyl, propyl, butyl or amyl alcohol, or
(b)any of the isomeric forms of such alcohols,
to furnish returns containing such particulars as may be prescribed by the regulations in respect of the importation, manufacture, sale or use by any such persons of any of the articles specified in paragraphs (a) and (b) above.
(2)Provision may be made by any regulations under this section for requiring persons by whom and premises on which any such articles are manufactured to be registered.
(3)If any person contravenes or fails to comply with any regulation made under this section [F1his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
Textual Amendments
F1Words in s. 35(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 28 (with s. 19(3)); S.I. 1994/2679, art. 3