8Repayment of duty in respect of spirits used for medical or scientific purposes
(1)If any person proves to the satisfaction of the Commissioners that any spirits on which duty has been paid have been delivered to him and have been used—
(a)solely in the manufacture or preparation of any article recognised by the Commissioners as being used for medical purposes; or
(b)for scientific purposes,
he shall, subject to such conditions as the Commissioners may by regulations impose, be entitled to obtain from the Commissioners the repayment of the duty paid thereon.
(2)If any person contravenes or fails to comply with any regulation made under this section he shall be liable on summary conviction to a penalty of £100.