Finance Act, 2001
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Repayments. |
105.—(1) The Commissioners may, subject to such conditions as they may prescribe under section 153 or otherwise impose, repay or remit any such duties on excisable products where such products— | |
(a) are released for consumption in the State and are intended for delivery for commercial purposes to another Member State. | ||
(b) are released for consumption in the State and are purchased by a person in another Member State from a State vendor, | ||
(c) cease to be covered by a suspension arrangement, and the duty chargeable on such products on the date of such cessation is less than an amount of duty paid in advance of that date, on such products, | ||
(d) are subject to section 115 and it is shown to the satisfaction of the Commissioners that excise duty has been paid in respect of such products, or | ||
(e) are shown to the satisfaction of the Commissioners to have been exported or re-exported from the State to a place outside the Community or shipped for use as stores on board a ship or aircraft on a voyage or a flight, as the case may be, from a place in the State to a place outside the State. | ||
(2) In any case of relief under section 104 , effect may be given to such relief by means of repayment. |