Finance (Special Drawback) Act, 1936

Payment of drawback on certain dutiable fuel.

2.—(1) On all dutiable fuel in respect of which it is shown to the satisfaction of the Revenue Commissioners—

(a) that such dutiable fuel was imported into Saorstát Eireann by a registered importer, and

(b) that coal duty was paid on such dutiable fuel, and

(c) that such dutiable fuel was in the ownership or possession of the said registered importer at the expiration of the 24th day of January, 1936,

there shall be paid to the said registered importer a drawback at the rate of five shillings the ton.

(2) On all solid fuel in respect of which it is shown to the satisfaction of the Revenue Commissioners—

(a) that such solid fuel was manufactured in Saorstát Eireann by a registered importer, and

(b) that such solid fuel was composed wholly or mainly of coal or coal dust imported into Saorstát Eireann by the said registered importer, and

(c) that coal duty was paid on all coal or coal dust used in the manufacture of such solid fuel, and

(d) that such solid fuel was in the ownership or possession of the said registered importer at the expiration of the 24th day of January, 1936,

there shall be paid to the said registered importer a drawback at the rate of five shillings the ton on all such coal or coal dust shown to the satisfaction of the Revenue Commissioners to have been used in the manufacture of such solid fuel.