Revenue Act, 1906

Interpretation.

4.(1) In this Part of this Act—

The expression “industrial methylated spirits” means any methylated spirits (other than mineralized methylated spirits) which are intended for use in any art or manufacture within the United Kingdom; and

The expression “mineralized methylated spirits” means methylated spirits which, in addition to being methylated as provided by subsection (3) of section one hundred and twenty-three of the Spirits Act, 1880, as amended by this or any other Act, have mixed with or dissolved in them such quantity of such kind of mineral naphtha as may for the time being be prescribed by regulations of the Commissioners; and

The expression “tinctures” includes medicinal spirits, flavouring essences, perfumed spirits, and any other articles containing spirits and specified in regulations of the Commissioners; and

The expression “regulations” means regulations made under section one hundred and fifty-nine of the Spirits Act, 1880.

(2) This Part of this Act shall be construed with the Spirits Act, 1880.