The Commissioners may authorise any distiller, rectifier or compounder to methylated spirits, and any person so authorised is referred to in this Act as an “authorised methylator”.

No person other than an authorised methylator shall methylate spirits or deal wholesale in methylated spirits unless he holds an excise licence as a methylator under this section.

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F3Where any person, not being an authorised methylator, methylates spirits otherwise than under and in accordance with a licence under this section F4his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

The Commissioners may at any time revoke or suspend any authorisation or licence granted under this section.

For the purposes of this section, dealing wholesale means the sale at any one time to any one person of a quantity of methylated spirits of not less than F520 litres or such smaller quantity as the Commissioners may by regulations specify.