Charging provisions
7 Excise duty on petrol substitutes and power methylated spirits.
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).