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Consolidation of law relating to licences for the manufacture and sale of methylated spirits.
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27.—(1) There shall continue to be paid for the use of Her Majesty, her heirs and successors, upon the licences herein-after mentioned to be taken out annually in the United Kingdom the following duties of excise :
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£ s. d.
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Upon a licence to be taken out by a maker of methylated spirits (other than a distiller or rectifier of spirits) - - - -
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10 10 0
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Upon a licence to be taken out by a retailer of methylated spirits - - - -
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0 10 0
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(2) Every such licence shall be in such form as the Commissioners of Inland Revenue may direct, and shall expire on the thirtieth day of September in each year.
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(3) Every person who makes or sells methylated spirits without being duly licensed or authorised in that behalf shall, in addition to any other penalty or forfeiture, incur a fine of fifty pounds.
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(4) A licence to retail methylated spirits shall not be granted to a distiller or rectifier, or to a person licensed to retail beer, spirits, wine, or sweets for consumption upon his premises.
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