Customs and Inland Revenue Act, 1885

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Part I.

Excise.

[S. 2 rep. 61 & 62 Vict. c. 22 (S.L.R.)]

Allowances on British spirits exported or used in warehouse.

3.—(1.) Where any spirits distilled and rectified in the United Kingdom are exported from an Excise or Customs warehouse, or are used in any such warehouse for fortifying wines, or for any other purpose to which foreign spirits may be applied, there shall be paid in respect of every gallon of such spirits, computed at hydrometer proof, the following allowances; that is to say,—

In respect of plain British spirits, and spirits of the nature of spirits of wine, an allowance of twopence, and

In respect of British compounded spirits, an allowance of fourpence.

(2.) The allowance shall be paid, in the case of spirits exported, to the person who shall have given security for the exportation, and in the case of spirits used in warehouse, to the person upon whose written request the spirits shall have been so used.

(3.) The allowances shall not be paid until a certificate from the proper officer of Inland Revenue or Customs shall be produced to the officer of Inland Revenue appointed to pay the same, that such spirits have been actually exported or used as aforesaid.