Finance Act, 1901

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THIRD SCHEDULE.

Section 5 .

Drawbacks to be allowed on Articles exported from Great Britain or Ireland as Merchandise or shipped for use as Ships’ Stores if it is shown to the satisfaction of the Commissioners of Inland Revenue that the Excise Duty has been duly paid.

On glucose and saccharin liable to duty, a drawback equal to the duty imposed.

On goods (other than beer) in the manufacture or preparation of which in Great Britain or Ireland any glucose or saccharin liable to duty has been used, a drawback equal to the duty in respect of the quantity of glucose or saccharin which appears to the satisfaction of the Treasury to have been used in the manufacture or preparation.