21Restrictions relating to rectifiers
(1)A rectifier shall not distil or extract feints or spirits from any other material than spirits on which duty has been duly paid.
(2)A rectifier shall not have in his possession—
(a)except for duty-paid spirits, any materials capable of being distilled into feints or spirits;
(b)any spirits for which he has not received a proper spirits advice note or spirits consignment note.
(3)If a rectifier contravenes subsection (1) or (2) above, or if his still is found to contain any materials capable of being distilled as aforesaid other than duty-paid spirits, whether or not mixed with spirits on which duty has been duly paid, he shall be liable on summary conviction to a penalty of £500 or double the duty on a quantity of plain spirits at proof charged at the highest rate equal to the quantity of the materials or spirits in respect of which the offence was committed, whichever is the greater.
(4)If a rectifier is convicted more than once under this section, his licence shall become void and he shall be disqualified from holding a licence as a rectifier for a period of 3 years from the date of his latest conviction.
(5)Spirits used in warehouse in pursuance of warehousing regulations shall be treated for the purposes of this section as duty-paid spirits.