Finance Act, 1915

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Allowance on British-grown tobacco exported or manufactured in bond.

26 & 27 Vict. c. 7.

9.—(1) Where any unmanufactured tobacco grown in the United Kingdom is exported, or where any tobacco grown in the United Kingdom which has been deposited in any warehouse approved by the Commissioners of Customs and Excise under section two of the Manufactured Tobacco Act, 1863, is shown to the satisfaction of the Commissioners to have been therein manufactured into cavendish or negrohead, there shall, subject to the provisions of this section, be paid in respect of every pound of that tobacco an allowance of twopence.

(2) The allowance shall be paid in the case of tobacco exported to the exporter, and in the case of tobacco manufactured in a warehouse to the manufacturer.

(3) No allowance shall be paid under this section—

(a) In respect of any tobacco which, in the opinion of the said Commissioners, is not in a marketable condition or has not been fully cured; or

(b) Except upon production to the person by whom the allowance is to be paid of a certificate from the proper officer of Customs and Excise that the tobacco has been exported or manufactured into cavendish or negrohead as aforesaid.

(4) No allowance shall be paid under this section after the expiration of two years from the exportation or deposit of the tobacco, as the case may be.