HC Deb 06 July 1920 vol 131 cc1313-4

(1) Sub-section (1) of Section One of the Revenue Act, 1906, which provides for the payment of an allowance in respect of spirits used for making industrial methylated spirits, shall apply to power methylated spirits as it applies to industrial methylated spirits.

(2) The provisions of Sub-section (3) of Section One Hundred and Twenty-three of the Spirits Acts, 1880, shall not apply in the case of power methylated spirits, and the substance to be mixed with spirits for the purpose of methylation shall, in the case of power methylated spirits, be such substance or combination of substances, and shall be used in such proportion, as the Commissioners of Customs and Excise may by regulations prescribe.

(3) In this Section the expression "power methylated spirits" means any methylated spirits which are intended to be used in generating mechanical power.


I beg to move, in Sub-section (3), after the word "spirits" ["any methylated spirits which"], to insert the words "(other than mineralised methylated spirits)".

This refers to spirits used as industrial spirits, and the words are taken from the Revenue Act of 1906, where a definition is given.


Can the right hon. Gentleman tell us what is mineralised spirit?

Amendment agreed to.

Clause, as amended, ordered to stand part of the Bill.