Finance Act, 1921
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Provision with respect to power methylated spirits. |
16.—(1) The Commissioners may make regulations with respect to the manufacture, storage, removal, sale, use, and supply of power methylated spirits, and the importation, removal, storage, and use of spirits to be used in the manufacture of power methylated spirits, and may by those regulations modify in their application to power methylated spirits any of the provisions of Part II. of the Spirits Act, 1880, and any other enactments relating to methylated spirits, or exclude the application of any of those enactments in relation to power methylated spirits, and modify in their application to spirits to be used in the manufacture of power methylated spirits any enactments relating to the importation or removal of spirits. | |
(2) If any person acts in contravention of or fails to comply with any regulation made under this section, he shall, without prejudice to any liability under Part II. of the Spirits Act, 1880, or otherwise, be liable for each offence to an excise penalty of one hundred pounds, and the spirits in respect of which the offence was committed shall be forfeited. | ||
(3) In this section the expression “power methylated spirits” has the same meaning as in section eleven of the Finance Act, 1920 . |