(1)The Commissioners may authorise any distiller, rectifier or compounder to methylated spirits, and any person so authorised is referred to in this Act as an “authorised methylator”.
(2)No person other than an authorised methylator shall methylate spirits or deal wholesale in methylated spirits unless he holds an excise licence as a methylator under this section.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(5)Any person who, not being an authorised methylator, methylates spirits otherwise than under and in accordance with a licence under this section shall be liable on summary conviction to a penalty of [F3level 3 on the standard scale].
(6)The Commissioners may at any time revoke or suspend any authorisation or licence granted under this section.
(7)For the purposes of this section, dealing wholesale means the sale at any one time to any one person of a quantity of methylated spirits of not less than [F420 litres] or such smaller quantity as the Commissioners may by regulations specify.
Textual Amendments
F1S. 75(3) repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 8(2)(a), 114, Sch. 23 Pt. IV
F2S. 75(4) repealed by Finance Act 1986 (c. 41, SIF 40:1) s. 114, Sch. 23 Pt. IV
F3Words 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
F4Words substituted by S.I. 1979/241, art. 33
Modifications etc. (not altering text)
C1S. 75 extended (27.7.1993) by 1993 c. 34, s. 8(2).