Part IExcise duties
Goods shipped etc. as stores
11Drawback of duty on shipment
1
In section 2 of the [1992 c. 48.] Finance (No. 2) Act 1992 (power to provide for drawback of excise duty), in subsection (1), after “provision” there shall be inserted “(a)”, and after “Kingdom” there shall be inserted
; and
b
conferring an entitlement to drawback of duty, in prescribed cases, on the shipment as stores, or warehousing in an excise warehouse for use as stores, of goods chargeable with duty
2
In subsection (5) of that section, for ““goods” has the same meaning” there shall be substituted ““excise warehouse”, “goods”, “shipment”, “stores” and “warehousing” have the same meanings”.
3
Section 132 of the Customs and Excise Management Act 1979 (extension of drawback to shipment, and warehousing for use, as stores) shall cease to have effect.
4
Subsection (3) above shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.