Finance Act, 1920

Provisions as to spirits used for generating mechanical power. 6 & 7 Geo. 5. c. 20.

43 & 44 Vict. c. 24.

11.(1) Subsection (1) of section one of the Revenue Act, 1906, which provides for the payment of an allowance in respect of spirits used for making industrial methylated spirits, shall apply to power methylated spirits as it applies to industrial methylated spirits.

(2) The provisions of subsection (3) of section one hundred and twenty-three of the Spirits Acts, 1880, shall not apply in the case of power methylated spirits, and the substance to be mixed with spirits for the purpose of methylation shall, in the case of power methylated spirits, be such substance or combination of substances, and shall be used in such proportion, as the Commissioners of Customs and Excise may be regulations prescribe.

(3) In this section the expression “power methylated spirits” means any methylated spirits (other than mineralised methylated spirits) which are intended to be used in generating mechanical power.