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Section 183(1) of the Act of 1952 (drawback on tobacco) shall be amended as follows:—
(a)in paragraph (a) (drawback on tobacco other than tobacco stalks and tobacco refuse), there shall be added at the end of sub-paragraph (ii)
“or for sale at a place approved by the Commissioners for the purpose to persons leaving the United Kingdom by air for destinations outside the United Kingdom, the Republic of Ireland, the Channel Islands and the Isle of Man”; and
(b)for all the words after paragraph (d) there shall be substituted
“but, in the case of tobacco stalks or tobacco refuse, only if the deposit, warehousing or exportation was by a tobacco manufacturer”.
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