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Supplemental provisions as to table-water and cider duties.
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6.—(1) The Commissioners may make regulations for securing the payment of table-water and cider duties, and generally for carrying into effect the provisions of this Act as to table-water and cider duties, and in particular for requiring and verifying particulars of output, stocks, and sales, and for the registration or licensing of persons by whom, and premises at which, table waters or cider liable to duty are made or sold, and for the charge of a duty on the licence in the case of persons using a machine or mechanical contrivance for making aerated water of any description; and the Commissioners may by those regulations provide for any exemption required for the purpose of facilitating the bottling and rebottling of any table waters or cider, or the sale of any table waters or cider to dealers or for farm consumption, or for the purpose of relieving from duty any table waters or cider intended for exportation or ships’ stores.
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If any person acts in contravention of or fails to comply with any such regulation, the article in respect of which the offence is committed shall be forfeited, and the person committing the offence shall be liable in respect of each offence to an Excise penalty of fifty pounds.
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(2) Any officers of the Commissioners authorised by them for the purpose may at any reasonable times enter any premises or place in which any table waters or cider liable to duty are made, prepared, sold, or kept for sale with a view to seeing whether the provisions of this Act as to table-water and cider duties, or any regulations made in pursuance of those provisions, are being complied with.
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