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Finance Act 1916
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(*)PART IIDrawbacks and Allowances
(1) CUSTOMS DRAWBACKS UNDER THE SECOND SCHEDULE OF THE FINANCE ACT, 1901.
| £ | s. | d. | |
|---|---|---|---|
| Drawback to be allowed to a refiner on molasses produced in Great Britain or Ireland from imported sugar and delivered by him to a licensed distiller for use in the manufacture of spirits the cwt. | 0 | 3 | 1 ½ |
| Other drawbacks | According to the amount of duty paid. | ||
(2) EXCISE DRAWBACKS.
| A.—Under the Third Schedule of the Finance Act, 1901 | According to the amount of duty paid. | |||
| B.—Drawback to be allowed on molasses produced in Great Britain or Ireland from sugar made in Great Britain or Ireland and delivered to a licensed distiller for use in the manufacture of spirits | £. | s. | d. | |
| the cwt. | 0 | 2 | 7 ½ | |
| C.—Drawback to be allowed in any other case on articles liable to the Excise duty exported or shipped for use as stores, if it is shown to the satisfaction of the Commissioners of Customs and Excise that the Excise duty has been duly paid - | According to the amount of duty paid. | |||
(3) ALLOWANCES ON MOLASSES USED SOLELY FOR THE PURPOSE OF FOOD FOR STOCK.
| £ | s. | d. | |
|---|---|---|---|
| Allowance to a refiner on molasses under subsection (2) of section one of the Revenue Act, 1903 the cwt. | 0 | 3 | 1 ½ |
| Allowance on molasses produced from sugar made in Great Britain or Ireland in circumstances in which an allowance would be allowed under subsection (2) of section one of the Revenue Act, 1903, in respect of molasses produced from imported sugar the cwt. | 0 | 2 | 7 ½ |
The substituted drawbacks and allowances shall only take effect where it is shown that duty has been paid at the increased rate.
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