Part II Spirits
Reliefs from excise duty
8F1 Remission of duty in respect of spirits used for medical or scientific purposes.
1
Where a person proposes to use spirits—
a
in the manufacture or preparation of any article recognised by the Commissioners as being an article used for medical purposes; or
b
for scientific purposes,
the Commissioners may, if they think fit and subject to such conditions as they see fit to impose, authorise that person to receive, and permit the delivery from warehouse to that person of, spirits for that use without payment of the duty chargeable thereon.
2
If any person contravenes or fails to comply with any condition imposed under this section then, in addition to any other penalty he may have incurred, he shall be liable on summary conviction to a penalty of level 3 on the standard scale.