Finance Act 1960

8 Abolition of duties on and licences for playing cards

(1) The duties chargeable on playing cards under section one of the Revenue Act, 1862, and under the Customs Tariff Act, 1876, shall cease to be chargeable; and section two hundred and twenty-three of the Customs and Excise Act, 1952 (which requires a person manufacturing playing cards for sale to hold a licence under that section, and imposes a duty of excise on such licences) and section two hundred and twenty-four of that Act (which contains provisions relating to the securing and collecting of the said duties on playing cards) shall cease to have effect.

(2) The foregoing subsection shall come into operation on the fourth day of August, nineteen hundred and sixty.

(3) Any person who before the said fourth day of August has paid any sum on account of excise duty under the said section one in respect of a wrapper for playing cards supplied to him by the Commissioners shall be entitled to repayment of that sum—

(a) if the wrapper was unused on the said day, on his surrendering it to the proper officer within three months from that day, or

(b) if the wrapper was used to wrap a pack of playing cards before the said day, but the pack was not sent out from the premises of that person before that day, on his producing the wrapped pack to the proper officer within three months as aforesaid and removing the wrapper in his presence.

(4) Where a person to whom the foregoing subsection applies—

(a) has informed the Commissioners on or before the said fourth day of August, as regards any particular part of his stock of playing cards on that day which consists of packs wrapped as aforementioned before that day, that he would prefer those packs to be sent out from his premises with the wrappers on ;

(b) has complied with any request which the Commissioners may make to him to afford them facilities for taking account of his stock of playing cards as on that day; and

(c) has not on or after that day made any claim for repayment of excise duty in respect of any pack of playing cards which (whether before or after that day) has been returned to his premises as spoiled or unfit for sale,

the Commissioners may agree, subject to such conditions as they see fit to impose, to make repayments to him under the foregoing subsection in respect of the wrappers in question notwithstanding that those wrappers will not be removed as mentioned in paragraph (b) of that subsection, and in particular may make it a condition of their agreeing to do so that, as from the time of their so agreeing, the person shall not make any such claim for repayment of excise duty as is mentioned in paragraph (c) of this subsection.