(1)This section applies to—
(a)beer which has been [F1produced] by a [F1registered brewer]; and
(b)beer which has been imported, or which has been removed into the United Kingdom from the Isle of Man.
(2)Subject to the provisions of this section and to such conditions as the Commissioners see fit to impose, drawback shall be allowable—
(a)on the removal by any person of any beer to which this section applies to an excise warehouse on the premises of a licensed producer of made-wine; or
(b)on the exportation or removal to the Isle of Man by any person of any such beer; or
(c)on the shipment as stores by any person of any such beer;
and shall also be allowable, subject as aforesaid, in the case of any beer to which this section applies which it is shown to the satisfaction of the Commissioners is being exported, removed or shipped as mentioned in paragraph (b) or (c) above as an ingredient of other goods.
[F2(3)In the case of beer produced in the United Kingdom, the person intending to remove, export or ship the beer shall produce to the proper officer a declaration made by the person who paid the duty on the beer, in such form and manner as the Commissioners may direct, stating the strength of the beer and the date on which the duty became payable.]
(4)In the case of beer [F1produced] outside the United Kingdom, the person intending to remove, export or ship the beer shall produce to the proper officer in such form and manner as the Commissioners may direct a declaration that the proper duty has been charged and paid thereon.
(5)The amount of the drawback payable under this section in respect of any duty paid shall be calculated according to the rate of drawback applicable during the period of currency of the rate at which the duty was paid to like beer charged with that rate of duty during that period.
(6)Drawback under this section shall, where it is shown to the satisfaction of the Commissioners that duty has been paid, be allowed at the same rate as the rate at which the duty is charged; . . . F3
Textual Amendments
F1Words in s. 42(1)(a)(4) substituted (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 1(a)(b); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.
F2S. 42(3) substituted (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para.9; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.
F3Words repealed by Finance Act 1988 (c. 39, SIF 40:1), ss. 1(2)(6), 148, Sch. 14 Pt. I Note 2
Modifications etc. (not altering text)
C1S. 42 modified by S.I. 1983/947, regs. 12, 13
C2Ss. 16, 21, 22(1)(3A)(5), 42, 43 modified (1.1.1993) by S.I. 1992/3152, Pt. VI, regs. 11(c), 12