Finance Act, 1901

• Permanent Page URL

SECOND SCHEDULE.

Section 2 .

(1.) Drawbacks to be allowed on Articles exported or deposited in any bonded Warehouse for Use as Ships’ Stores or removed to the Isle of Man, if it is shown to the satisfaction of the Commissioners of Customs that the Duties on Importation have been duly paid.

On sugar which has passed a refinery in Great Britain or Ireland a drawback equal to the duty on sugar of the like polarisation.

On goods (other than beer) in the manufacture or preparation of which in Great Britain or Ireland any of the articles liable to duty has been used, a drawback equal to the duty in respect of the quantity of that article which appears to the satisfaction of the Treasury to have been used in the manufacture or preparation of the goods or, in the case of residual products, to be contained therein, and in allowing that drawback the Commissioners of Customs may, with the assent of the Treasury, in order to facilitate trade, relax in the case of any goods any requirements of sections one hundred and four and one hundred and six of the Customs Consolidation Act, 1876, as to the giving of security and the examination of goods.

(2.) Drawback to be allowed to a Refiner on Molasses produced in Great Britain or Ireland and delivered by him to a Licensed Distiller for use in the manufacture of Spirits.

A drawback at the rate of one shilling the hundredweight.