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The Finance Act 1991 (Commencement and Transitional Provisions) Order 1993

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Transitional provisions – relief

8.—(1) Where in accordance with article 7 above the Commissioners are in receipt of a claim for relief they shall grant the relief claimed provided they are satisfied–

(a)that the claim is accurate in every respect and that no other claim has been made in respect of the beer;

(b)unless the Commissioners otherwise allow, the claim was received no later than 1st October 1993; and

(c)the amount of relief claimed does not exceed the amount of duty actually charged on the beer in question.

(2) Where relief is granted in accordance with paragraph (1) above the person claiming it may offset the amount of relief granted against the amount of duty payable by him to the Commissioners and shown on any return of duty which he may be liable to make after 1st July 1993.

(3) Where the person claiming relief is for any reason unable to offset the amount of relief granted in the manner specified in paragraph (2) above the Commissioners may make payment of that relief by such other means as appears to them to be appropriate.

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