(1)Subject to the provisions of this section and to such conditions and restrictions as the Commissioners may by regulations impose, a rectifier or compounder may warehouse in an excise warehouse on drawback any British compounded spirits or spirits of wine rectified or compounded by him from duty-paid spirits and not containing any methyl alcohol or any wine, made-wine or other fermented liquor.
(2)British compounded spirits may be warehoused under this section for exportation [F1or removal to the Isle of Man], for use in any permitted operation in warehouse, for use as stores or, except in the case of tinctures other than perfumed spirits, for home use.
(3)Spirits of wine may be warehoused under this section—
(a)For exportation, for use in any permitted operation in warehouse, or for use as stores; or
(b)if of a strength of not less than [F285 per cent.], for delivery for use in art or manufacture under section 10 above; or
(c)if of a strength of not less than [F399 per cent.], for home use.
[F4(3A)The Commissioners may, subject to such conditions and restrictions as they may by regulations impose, allow drawback to any person on any British compounded spirits or spirits of wine rectified or compounded by him from duty-paid spirits and not containing any methyl alcohol or any wine, made-wine or other fermented liquor if they are exported direct from his premises.]
(4)The Commissioners may, subject to such conditions and restrictions as they may by regulations impose, allow drawback on tinctures or spirits of wine exported or, except in the case of spirits of wine, shipped as stores by a rectifier or compounder direct from his premises.
[F5(5)Subject to subsection 6 below, the amount of any drawback payable under this section shall be calculated by reference to the quantity of alcohol contained in the British compounded spirits or spirits of wine and shall be an amount equal to the duty at the appropriate rate chargeable on spirits containing an equal quantity of alcohol and so chargeable at the date when duty was paid on the spirits from which the British compounded spirits or spirits of wine were rectified or compounded.]
F6(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
(8)British compounded spirits warehoused under this section for home use shall upon delivery from warehouse for that purpose be chargeable with the same rate of duty as spirits warehoused by a distiller.
(9)If any person contravenes or fails to comply with any regulation made under this section [F8his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any article in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.]
(10)In this section “tinctures” means medicinal spirits, flavouring essences, perfumed spirits and such other articles containing spirits as the Commissioners may by regulations specify as tinctures.
Textual Amendments
F1Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 29
F2Words substituted by S.I. 1979/241, art. 15(a)
F3Words substituted by S.I. 1979/241, art. 15(b)
F5S. 22(5) substituted by S.I. 1979/241, art. 15(c)
F7S. 22(7) repealed by Finance Act 1988 (c. 39, SIF 40:1), ss. 6(2), 148, Sch. 14 Pt. I
F8Words in s. 22(9) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 24 (with s. 19(3)); S.I. 1994/2679, art. 3
Modifications etc. (not altering text)
C1S. 22(1) modified by S.I. 1983/947, regs. 12, 13
C2Ss. 16, 21, 22(1)(3A)(5), 42, 43 modified (1.1.1993) by S.I. 1992/3152, Pt. VI, regs. 11(c), 12
C3S. 22(3A) modified by S.I. 1983/947, regs. 12, 13
C4S. 22(4) excluded (20.10.1995) by S.I. 1995/2518, reg. 118(a)(v)
C5S. 22(5) modified by S.I. 1983/947, regs. 12, 13