[F1(1)If at any time when an account is taken by an officer and a balance struck of the spirits in the stock of a rectifier any excess of alcohol is found, such a quantity of spirits as contains an amount of alcohol equal to the excess shall be liable to forfeiture and [F2there shall be deemed to have been conduct by the rectifier attracting a penalty under section 9 of the Finance Act 1994 (civil penalties).]
(2)If at any time when an account is taken and a balance struck as aforesaid any deficiency of alcohol is found which cannot be accounted for to the satisfaction of the Commissioners and which exceeds 5 per cent. of the aggregate of—
(a)the quantity of alcohol in the balance of spirits struck when an account was last taken; and
(b)the quantity of alcohol contained in any spirits since lawfully received by the rectifier,
[F2there shall be deemed to have been conduct by the rectifier attracting a penalty under section 9 of the Finance Act 1994 (civil penalties).]]
(3)For the purposes of any such account and of this section—
(a)spirits used by a rectifier in warehouse in pursuance of warehousing regulations shall be deemed not to be spirits in his stock as a rectifier; and
(b)where a rectifier also carries on the trade of a wholesaler of spirits on the same premises, all spirits in his possession (other than spirits so used) shall be deemed to be spirits in his stock as a rectifier.
Textual Amendments
F1S. 20(1)(2) substituted by S.I. 1979/241, art. 13
F2Words in s. 20(1)(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 22 (with s. 19(3)); S.I. 1994/2679, art. 3