(1)Subject to the provisions of this section, no person shall keep or use a still otherwise than as a distiller, rectifier, or compounder unless he holds an excise licence for that purpose under this section.
(2)A licence granted under this section shall expire on the 5th July next after it is granted.
(3)On any licence granted under this section there shall be charged an excise licence duty of £0.50.
(4)The Commissioners may permit, subject to such conditions as they see fit to impose, the keeping and use without a licence under this section of a still—
(a)kept by a person who makes or keeps stills solely for the purpose of sale ; or
(b)kept or used for experimental, analytical or scientific purposes; or
(c)kept or used for the manufacture of any article other than spirits.
(5)If any person required to hold a licence under this section keeps or uses a still otherwise than under and in accordance with such a licence, he shall be liable on summary conviction to a penalty of £100 and the still shall be liable to forfeiture.
(6)If any person holding a licence under this section is convicted of any offence whatever in relation to methylated spirits, the Commissioners may suspend or revoke his licence.
(1)The Commissioners may, with a view to the protection of the revenue, make regulations—
(a)regulating the keeping and use of stills by persons other than distillers or rectifiers ;
(b)regulating the manufacture of stills ;
(c)prohibiting, except in such cases and upon such conditions as may be prescribed by the regulations, the keeping or use by persons other than distillers or rectifiers of stills of greater capacity than 50 gallons;
(d)regulating the removal of stills or parts thereof.
(2)If any person contravenes or fails to comply with any regulation made under this section he shall be liable on summary conviction to a penalty of £100 and any still or part thereof in respect of which the offence was committed shall be liable to forfeiture.
(1)Without prejudice to any other power conferred by the Customs and Excise Acts 1979, an officer may, subject to subsection (2) below, at any time enter upon the premises of any person licensed or permitted to keep a still under section 81 above and examine any still or retort kept or used by that person.
(2)No officer shall exercise the powers conferred on him by subsection (1) above by night unless he is accompanied by a constable.