12. For section 16(3) and (4) (racking of duty-paid spirits at distillery) substitute the following subsections—
“(3) If on an officer's taking stock of duty-paid spirits racked at a distillery, a greater quantity of alcohol is found at the place of racking than ought to be there according to any accounts required by regulations made under this section to be kept thereof then—
(a)duty shall be charged on the excess; and
(b)if the excess amounts to more than 1 per cent. of the quantity of alcohol lawfully brought into the place of racking since stock was last taken, such a quantity of spirits as contains an amount of alcohol equal to that excess shall be liable to forfeiture, and the distiller shall be liable on summary conviction to a penalty of double the duty so charged.
(4) Paragraph (b) of subsection (3) above shall not apply where the excess of alcohol is less than 3 litres”.