76Licence to retail methylated spirits
(1)No person shall sell methylated spirits by retail unless he holds an excise licence for that purpose under this section.
(2)A licence granted under this section shall expire on the 30th September next after it is granted.
(3)On any licence granted under this section there shall be charged an excise licence duty of £0.50.
(4)A licence under this section shall not be granted—
(a)to a distiller, rectifier or compounder ; or
(b)in England, Wales or Northern Ireland, to a person holding a justice's on-licence in respect of spirits, beer, wine or made-wine ; or
(c)in Scotland—
(i)to a person holding a Scottish licence in respect of spirits, beer, wine or made-wine, or
(ii)to any other person except in accordance with the [1937 c. 48.] Methylated Spirits (Sale by Retail) (Scotland) Act 1937.
(5)For the purposes of this section, sale by retail means the sale at any one time to any one person of a quantity of methylated spirits not exceeding 4 gallons.