Finance Act, 1918

Deposit of British glucose in warehouse on drawback.

13.(1) Where any glucose on which the full duties of Excise have been paid is deposited in a warehouse approved by the Commissioners of Customs and Excise under section two of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead, drawback in respect ofthe glucose so deposited shall, subject to such regulations and security as the Commissioners may prescribe, be allowed and paid as if the deposit in the warehouse were the exportation of the glucose.

(2) If any person contravenes or fails to comply with any regulations made by the Commissioners under this section, he shall in respect of each offence be liable to an Excise penalty of fifty pounds.