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Finance Act 1924
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- UK Public General Acts
- 1924 c. 21
- PART I
- Section 15
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15Amendment of s.6 of Revenue Act, 1909
Section six of the [9 Edw. 7. c. 43.] Revenue Act, 1909 (which authorises a dealer in beer to warehouse beer brewed in the United Kingdom on which duty has been paid), shall be extended so as to apply to beer brewed elsewhere than in the United Kingdom, and where in pursuance of the said section as amended by this section any beer is deposited in a warehouse for the purpose of being exported or shipped as stores, drawback shall be allowed and paid as if the deposit in the warehouse were the exportation or the shipment of the beer.
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