(1) No person shall
(a) subject any cask to any process for the purpose of extracting any spirits absorbed in the wood thereof; or
(b) have on his premises any cask which is being subjected to any such process or any spirits extracted from the wood of any cask.
(2) Contravention of this section shall be a
penalty under section 9 of the Finance Act 1994 (civil
penalties)
(3) All spirits extracted contrary to this
section and every cask which is being subjected to any such process
or which, being upon premises upon which spirits so extracted are
found, has been subjected to any such process shall be liable to
forfeiture. –
ALDA s 34
Self explanatory.