Finance Act, 1927

Drawback on oatmeal.

16.—(1) As from the 9th day of May, 1927, there shall be allowed on the due exportation or the due shipment for use as stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported oatmeal chargeable with duty under section 7 of the Finance Act, 1926 (No. 35 of 1926) has been used, a drawback equal to the duty paid under the said section 7 in respect of the quantity of such oatmeal which appears to the Revenue Commissioners to have been used in the manufacture or preparation of such goods.

(2) In allowing drawback under this section the Revenue Commissioners with the consent of the Minister for Finance may, in order to facilitate trade, modify or dispense with all or any of the requirements of sections 104 and 106 of the Customs Consolidation Act, 1876 , as to the giving of security and the examination of the goods.