Finance Act, 1918

Amendment of 39 & 40 Vict. c. 36, with respect to Excise drawbacks.

14. The provisions of section one hundred and four and of section one hundred and five of the Customs Consolidation Act, 1876 (which relate to the entry and shipment of goods for exportation) shall apply respectively to goods entitled to any drawback of Excise and goods upon which any drawback of Excise is claimed, as they apply to goods entitled to any drawback of Customs and goods upon which any drawback of Customs is claimed, and accordingly in those sections the word “drawback” shall be substituted for the words “drawback of Customs.”