xmlns:atom="http://www.w3.org/2005/Atom"
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).