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Part I.
Spirits.
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Provisions as to spirits used in art, manufacture, &c.
2 Edw. 7. c. 7.
43 & 44 Vict. c. 24.
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1.—(1) Where any spirits are used by an authorised metliy laytor for making industrial methylated spirits, or are received by any person for use in any art or manufacture under section eight of the Finance Act, 1902, the like allowance shall be paid to the authorised methylator or to the person by whom the spirits are received, as the case may be, in respect of those spirits as is payable on the exportation of plain British spirits, and the Commissioners may by regulations prescribe the time and manner of the payment of the allowance and the proof to be given that the spirits have been or are to be used as aforesaid.
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(2) No allowance shall be payable under this section on methylic alcohol, but foreign methylic alcohol may be received and used under section eight of the Finance Act, 1902, without payment of the difference of duty mentioned in that section.
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(3) One-nineteenth shall, as respects methylated spirits other than mineralized methylated spirits, be substituted for one-ninth as the minimum proportion of the substance or combination of substances to be mixed with spirits under subsection (3) of section one hundred and twenty-three of the Spirits Act, 1880.
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(4) Notwithstanding anything in subsection (2) of section eight of the Finance Act, 1902, an applicant under that section shall not be required to pay any expenses incurred in placing an officer in charge of his premises, except such expenses as, in the opinion of the Commissioners, are incurred for special attendances of the officer, made to meet the convenience of the applicant.
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(5) Such quantity as the Commissioners may authorise by regulations in each case shall be substituted for fifty gallons in subsection (c) of section one hundred and twenty-six of the Spirits Act, 1880, as the maximum quantity of methylated spirits that may be received or be in the possession of a retailer at any one time; and for one gallon in subsections (e) and (f) of that section as the maximum quantity of methylated spirit which a retailer may receive from another retailer at a time, and as the maximum quantity which a retailer may sell to or for the use of any one person at a time respectively.
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