Finance Act 2003
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Repayment. |
78.—(1) In any case of relief under section 77 , effect may be given to such relief by means of repayment. | |
(2) Subject to such conditions as may be prescribed or otherwise imposed, the Commissioners may remit or repay alcohol products tax on any alcohol products which are shown to their satisfaction— | ||
(a) to have become spoilt, unfit for human consumption or use or unmarketable by reason of quality, and | ||
(b) to have been destroyed or otherwise disposed of in accordance with their requirements. | ||
(3) (a) Claims for repayment under this section shall be in such form as the Commissioners may direct and shall be in respect of alcohol products used, destroyed or disposed of, as the case may be, within a period of 3 calendar months. | ||
(b) A repayment may not be made unless the claim is made within 6 months following the end of each such period of 3 calendar months or within such longer period as the Commissioners may, in any particular case, allow. |