Finance Act, 1992

Exemptions.

113.—(1) The duties of excise imposed by the provisions referred to in section 104 shall, subject to compliance with any conditions or limitations the Commissioners see fit to impose, not be charged or levied on excisable products delivered—

(a) under diplomatic arrangements in the State,

(b) to international organisations recognised as such by the State, and the members of such organisations based in the State, within the limits and under the conditions laid down by international conventions establishing such organisations or by other agreements, and

(c) for consumption under any agreement entered into between the State and a country other than a Member State where such agreement also provides for exemption from value-added tax.

(2) In any case where the Commissioners so decide and subject to any conditions they see fit to impose, effect may be given to the provisions of this section by means of a repayment of excise duty.

(3) Any person who, in connection with a claim for exemption from liability to 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 provision of 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 in respect of which exemption was claimed shall be payable immediately by the said person.