Finance Act, 1921

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Power to make regulations with respect to spirits manufactured otherwise than by distillation.

43 & 44 Vict. c. 24.

14.—(1) The Commissioners may make regulations for securing the duties on, and regulating the manufacture of, any spirits manufactured in Great Britain or Ireland by any process other than the distillation of a fermented liquor, and may make different regulations in respect of different processes of manufacture, and may by those regulations apply, with or without modification, in relation to any such process or in relation to any spirits manufactured thereby, any of the provisions of the Spirits Act, 1880, or any enactment amending that Act, or exclude the application of any of those provisions in relation to any such process or spirits, or may modify any of those provisions in their application to any such process of spirits.

(2) Nothing in any Act or provisional order relating to any gas works or gas company shall operate so as to exempt any person from the provisions of any regulation made under this section.

(3) If any person acts in contravention of or fails to comply with any regulation made under this section he shall for each offence be liable to an excise penalty of two hundred pounds, and the spirits in respect of which the offence was committed shall be forfeited.

(4) Section five of the Spirits Act, 1880 (which prohibits the distilling, &c., of spirits without licence), shall have effect as though there were inserted at the end of subsection (1) thereof the following paragraph:—

“(d) Manufacture spirits by any process other than distillation.”