[F149A Drawback allowable to [F2registered brewer.]U.K.
(1)For the purpose of any claim for drawback by a [F3registered brewer or person registered under section 41A above] in respect of duty charged on beer, duty which has been determined in accordance with regulations under [F4section 49(1)(e)] above shall be deemed to be duty which has been paid (whether or not it is in fact paid by the time the claim is made).
(2)Subject to such conditions as the Commissioners see fit to impose, drawback allowable to a [F5registered brewer or person registered under section 41A above] in respect of beer may be set against any amount to which [F6he] is chargeable [F7in respect of [F8any excise] duty on beer] and, in relation to a [F5registered brewer or person registered under section 41A above], any reference in this Act or the Management Act to drawback payable shall be construed accordingly.]
Textual Amendments
F1S. 49A inserted by Finance Act 1986 (c. 41, SIF 40:1), s. 4(2)
F2Words in s. 49A substituted (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 1(a); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.
F3Words in s. 49A(1) substituted (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 15(1)(a); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.
F4Words in s. 49A(1) substituted (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 15(1)(b); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.
F5Words in s. 49A(2) substituted (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 15(2)(a); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.
F6Word in s. 49A(2) substituted (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 15(2)(b); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.
F7Words in s. 49A(2) substituted (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 15(2)(c); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.
F8Words in s. 49A(2) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 12