Finance Act 1960

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 ".