Part 1Excise duties

General

21 Drawback of excise duty

(1)

In section 133 of the Customs and Excise Management Act 1979 (c. 2) (claims for drawback of excise duty)—

(a)

in subsection (2), for “subsections (3) to (6)” substitute “ subsections (4) to (6) ”;

(b)

omit subsection (3) (Commissioners to be satisfied that the duty in question has been duly paid, and not already drawn back, before drawback is payable).

(2)

In section 14(1) of the Finance Act 1994 (c. 9) (reviewable decisions) after paragraph (bb) insert—

“(bc)

any decision by the Commissioners as to whether or not any person is entitled to any drawback of excise duty by virtue of regulations under section 2 of the Finance (No. 2) Act 1992, or the amount of the drawback to which any person is so entitled;”.

(3)

The amendment made by subsection (2) does not apply in relation to decisions made before the day on which this Act comes into force.