Finance Act, 1992
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Repayments of excise duty. |
112.—(1) The Commissioners may, in respect of the duties of excise imposed by the provisions referred to in section 104 and subject to such conditions as they may think fit to impose and subject to the provisions of subsection (2), repay any such duties paid on excisable products released for consumption in the State where the said excisable products— | |
(a) are intended for delivery for commercial purposes to another Member State, or | ||
(b) are purchased by a person in another Member State from a State vendor. | ||
(2) The Commissioners shall prescribe in regulations under section 117 , the conditions to be fulfilled and the procedures to be followed by any person claiming repayment of excise duty under subsection (1), and, in particular, they shall— | ||
(a) prescribe the form, manner and time of making an application for repayment of the duty, | ||
(b) determine the nature of the evidence of payment of duty in the State to be provided with the said application, | ||
(c) require evidence of payment or securing of the excise duty in the Member State to which the excisable products are to be delivered, | ||
(d) require the use of an accompanying document, as provided for in section 111 , | ||
(e) determine the nature of the evidence of delivery of the excisable products from the State to be provided with the said application, and | ||
(f) specify any other such conditions and requirements as appear to the Commissioners to be necessary. | ||
(3) Any person who, in connection with a claim for repayment of excise duty under this section, delivers any incorrect return, statement or accounts or furnishes any incorrect information or who contravenes or fails to comply with any regulations under this section shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000, and any excise duty repaid shall be payable immediately by the said person. |