PART VIGeneral Control Provisions
Methylated spirits
77Power to make regulations relating to methylated spirits
1
The Commissioners may with a view to the protection of the revenue make regulations—
a
regulating the methylation o storage, removal, sale, delivery, receipt, use and exportation or shipment as stores of methylated spirits;
b
prescribing the spirits which may be used, and the sub stances which may be mixed therewith, for methylation ;
c
permitting spirits to be methylated in warehouse;
d
permitting the sale without a licence of such methylated spirits as may be specified in the regulations;
e
regulating the importation, receipt, removal, storage and use of spirits for methylation ;
f
regulating the storage and removal of substances to be used in methylating spirits ;
g
prescribing the manner in which account is to be kept of stocks of methylated spirits in the possession of authorised or licensed methylators and of retailers of methylated spirits;
h
for securing any duty chargeable in respect of methylated spirits of any class.
2
Different regulations may be made under this section with respect to different classes of methylated spirits or different kinds of methylated spirits of any class.
3
If any person contravenes or fails to comply with any regulation under this section, he shall be liable on summary conviction to a penalty of £100.
4
If, save as permitted by any regulation under this section, any person sells methylated spirits otherwise than under and in accordance with a licence under section 75 or 76 above, he shall be liable on summary conviction to a penalty of £50.
5
Any spirits or methylated spirits in respect of which an offence under subsection (3) or (4) above is committed shall be liable to forfeiture.
6
Nothing in any regulations made under this section shall prejudice the operation of the [1937 c. 48.] Methylated Spirits (Sale by Retail) (Scotland) Act 1937.