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.