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Repayment or remission.
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77.—(1) The Commissioners may, subject to compliance with such conditions (if any) as they consider appropriate to impose, repay or remit tobacco products tax or an amount paid or due on the issue of tax stamps in respect of—
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(a) tobacco products destroyed under administrative supervision,
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(b) denatured tobacco products used for industrial or horticultural purposes,
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(c) tobacco products remanufactured by the manufacturer,
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(d) tobacco products which have been shown to their satisfaction to have been intended solely for scientific tests or for tests connected with product quality,
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(e) tax stamps which have been shown to their satisfaction to either have been destroyed or to be damaged or otherwise unsuitable for the use for which they were issued, and
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(f) tax stamps which have been shown to their satisfaction to have been affixed to specified tobacco products which have been the subject of an irregularity, within the meaning of Article 20 of Council Directive No. 92/12/EEC of 25 February 19921
, in another Member State and where excise duty on such products has been paid in another Member State.
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(2) The amount of any repayment under subsection (1)(c) on tobacco products returned to a tax warehouse shall not exceed the amount of tobacco products tax which would be chargeable on such tobacco products at the time they are returned to the warehouse.
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(3) (a) Claims for repayment under this section shall be in such form as the Commissioners may direct and shall be in respect of qualifying events concerning tobacco products or tax stamps occurring within a period of 3 calendar months.
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(b) A repayment may not be made unless the claim is made within 6 months following the end of each such period of 3 calendar months or within such longer period as the Commissioners may, in any particular case, allow.
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1OJ No. L76 of 23.3.1992, p.1 |
