|
|
Supplemental provisions as to motor spirit licence duty.
|
16.—(1) A person shall not, on or after the first day of August nineteen hundred and sixteen, obtain or attempt to obtain a supply of motor spirit unless he is the holder of a licence for the time being in force under the preceding section of this Act, or in excess of the amount with which he is authorised to be supplied by the licence.
|
|
| |
(2) A person shall not, on or after the first day of August nineteen hundred and sixteen, supply motor spirit to a person who is not the holder of a licence for the time being in force under the preceding section of this Act, or in excess of the amount authorised to be supplied by the licence.
|
|
| |
(3) A person supplying motor spirit shall, on or after the first day of August nineteen hundred and sixteen, in such manner as may be directed by regulations made under the preceding section of this Act, enter on the licence of the person supplied the name and address of the supplier, the amount supplied, and the date on which it was supplied.
|
|
| |
(4) A person shall not use motor spirit, with which he is authorised to be supplied for any special purpose by his licence, for any other purpose.
|
|
| |
(5) If any person acts in contravention of or fails to comply with any provision of this section, or makes any entry on a licence which is false in any material particular, or makes any statement which is false in any material particular for the purpose of obtaining a licence or allowance or repayment of duty, he shall be liable to an Excise penalty of one hundre pounds.
|
