Charging provisions
C27 Excise duty on petrol substitutes and power methylated spirits. C1
A duty of excise at the same rate as the duty of excise on light oil shall be charged—
a
on any petrol substitute which is sent out from the premises of a person producing or dealing in petrol substitutes and which was not acquired by him duty paid under this paragraph; and
b
on spirits used for making power methylated spirits (payable by the methylator immediately after the spirits have been so used).