Finance Act, 1992
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Remissions and repayments of duty. |
92.—The Commissioners may, subject to compliance with such conditions as they may think fit to impose, remit or repay the duty of excise imposed by section 90 on beer which is shown to their satisfaction to have been— | |
(a) lost in an approved warehouse, provided no part of such loss was caused by illegal or improper means; | ||
(b) used to brew or manufacture beer not exceeding 0.5% vol.; | ||
(c) used as an ingredient in the production or manufacture of a beverage, other than beer, not exceeding 1.2% vol.; | ||
(d) used for experimental, quality control, scientific or research purposes; | ||
(e) in the case of beer delivered for consumption in the State, withdrawn from the market because its condition or age renders it unfit for human consumption; | ||
(f) exported from the State as merchandise or shipped for use as stores. |