Revenue Act, 1889

Consolidation of law relating to licences for the manufacture and sale of methylated spirits.

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 :

£   s.   d.

Upon a licence to be taken out by a maker of methylated spirits (other than a distiller or rectifier of spirits) - - - -

10   10   0

Upon a licence to be taken out by a retailer of methylated spirits - - - -

0   10   0

(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.

(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.

(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.