The Commissioners may, subject to such conditions as they see fit to impose, permit the mixing in an excise warehouse with made-wine (whether imported into or produced in the United Kingdom [F1or removed to the United Kingdom from the Isle of Man]) of duty-free spirits in a proportion not exceeding [F212 litres of alchohol to 1 hectolitre of made-wine], so, however, that the mixture shall not by virtue of this section be raised to a greater strength than [F218ยท3 per cent.]
Textual Amendments
F1Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 31
F2Words substituted by S.I. 1979/241, art. 23