Part III Beer
F8Producing of beer
49AF1 Drawback allowable to F2registered brewer.
1
For the purpose of any claim for drawback by a F3registered brewer or person registered under section 41A above in respect of duty charged on beer, duty which has been determined in accordance with regulations under F4section 49(1)(e) above shall be deemed to be duty which has been paid (whether or not it is in fact paid by the time the claim is made).
2
Subject to such conditions as the Commissioners see fit to impose, drawback allowable to a F5registered brewer or person registered under section 41A above in respect of beer may be set against any amount to which F6he is chargeable F7in respect of the excise duty on beerand, in relation to a F5registered brewer or person registered under section 41A above, any reference in this Act or the Management Act to drawback payable shall be construed accordingly.
Word in cross heading for ss. 47-53 substituted (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 1(b); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.