Finance Act 1996
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Change 1
24 Repeal of certain drawbacks and allowances.
The following provisions (which provide for repayments, drawbacks or allowances in the case of certain excise duties) shall cease to have effect, that is to say— (a) section 3 of the Finance Act 1977 (repayment in respect of tobacco used in the manufacture of a tobacco product after having borne duty under section 4 of the Finance Act 1964); (b) section 22(6) of the Alcoholic Liquor Duties Act 1979 (additions in respect of waste which are deemed to be made to tinctures exported or shipped as stores); (c) section 23 of that Act of 1979 (allowances in respect of British compounded spirits); (d) section 92(6) of that Act of 1979 (transitional right to drawback); and (e) section 9(2) and (3) of the Isle of Man Act 1979 (removal to the Isle of Man treated as export for the purposes of drawback).
24 Repeal of certain drawbacks and allowances.
The following provisions (which provide for repayments, drawbacks or allowances in the case of certain excise duties) shall cease to have effect, that is to say— (a) section 3 of the Finance Act 1977 (repayment in respect of tobacco used in the manufacture of a tobacco product after having borne duty under section 4 of the Finance Act 1964); (b) section 22(6) of the Alcoholic Liquor Duties Act 1979 (additions in respect of waste which are deemed to be made to tinctures exported or shipped as stores); (c) section 23 of that Act of 1979 (allowances in respect of British compounded spirits); (d) section 92(6) of that Act of 1979 (transitional right to drawback); and (e) section 9(2) and (3) of the Isle of Man Act 1979 (removal to the Isle of Man treated as export for the purposes of drawback).
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