Finance (Special Drawback) Act, 1936

Claims, etc., made before the passing of this Act.

3.—Where a claim, statement, or declaration was made before the passing of this Act for the purpose of obtaining any such drawback as is authorised by this Act, the Revenue Commissioners may, if in the circumstances of the case they think proper so to do, treat such claim, statement, or declaration (as the case may be) as having been made under and for the purposes of this Act.