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Rebate on hard pressed tobacco.
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17.—(1) In this section the expression “hard pressed tobacco” means tobacco of the kind commonly known as hard pressed and, in particular and without prejudice to the generality of the foregoing, the said expression—
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(a) includes tobacco of the kinds commonly known as plug, roll, twist, coil, and bar, and
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(b) does not include tobacco of the kinds commonly known as cut plug, flakes, and mixtures.
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(2) If any licensed manufacturer of tobacco shows to the satisfaction of the Revenue Commissioners that he has, on or after the 1st day of August, 1940, sold and sent out for use within the State any hard pressed tobacco manufactured by him from unmanufactured tobacco on which duty has been paid, such manufacturer shall be entitled to receive a rebate at the rate of one shilling and fourpence per pound on such hard pressed tobacco.
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(3) The Revenue Commissioners may make regulations for giving effect to the provisions of this section and, in particular, for providing for repayments and adjustments of rebates under this section in cases where drawback is claimed and allowed on the relevant tobacco or such tobacco is returned to the premises of the manufacturer by whom it was manufactured or of another manufacturer.
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(4) If any person, for the purpose of obtaining, for himself or for another person, a rebate under this section, makes (whether in a return relating to such rebate or otherwise than in any such return) a statement or representation which is to his knowledge false or misleading, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds or, at the discretion of the court, to imprisonment for any term not exceeding six months.
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