Finance Act 1960

Section 3.

FIRST SCHEDULE Application of Part IX of Act of 1952 to Spirits Consignment Notes

1 (1) Section two hundred and forty-one (general provisions as to permits and certificates) shall be amended as follows.

(2) After subsection (1) there shall be inserted the following subsection:—

“(1A) As respects goods in the case of which a requirement is imposed by the customs or excise Acts that a spirits consignment note shall be sent in connection with their removal, the Commissioners may make regulations requiring the keeping and production of such notes and copies thereof, and of stock books.”

(3) In the proviso to subsection (2) (penalty not to be incurred for failure to deliver up permit where lost or destroyed more than three months after issue) after the words " deliver up a permit" there shall be inserted the words " or keep or produce a spirits consignment note or copy of such a note ", after the words " the permit" there shall be inserted the words " or note ", and for the words " more than three months after the date of its issue " there shall be substituted the words " by accident ".

2 In section two hundred and forty-two (offences in connection with permits and certificates) in subsection (1) after the words " for the removal of any goods " there shall be inserted the words " or a spirits consignment note is required in connection with the removal of any goods " , after paragraph (a) there shall be inserted—

“(aa) sends out, or causes to be sent out, any such goods without the proper spirits consignment note being duly sent, or ", in paragraphs (c) to (e) after the word " permit" there shall be inserted the words " or spirits consignment note " , and in paragraph (e) after the word " with " there shall be inserted the words " or in connection with ".”.

3 In section two hundred and forty-three, in subsection (1), after the word " permit" in each place where it occurs there shall be inserted the words " or spirits consignment note ".