Finance Act 1895

7 Extension of 39 & 40 Vict. c.36 s.119 as to time for payment of drawback to other allowances and drawbacks

After the thirty-first day of December one thousand eight hundred and ninety-five, section one hundred and nineteen of the Customs Consolidation Act, 1876 (which limits the time for the payment of a drawback on the exportation of goods), shall extend to the payment of any allowance in respect of spirits exported, used, or deposited, which is payable under section three of the [48 & 49 Vict. c. 51.] Customs and Inland Revenue Act, 1885, as amended by section twenty-one of the [52 & 53 Vict. c. 42.] Revenue Act, 1889, and to an allowance in respect of methylated spirits exported which is payable under this Act, and to the payment of any drawback of excise which is allowed on the exportation of any goods, in like manner as if it were in terms made applicable thereto, and the date of user or deposit were the date of shipment.