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Allowance of Customs drawback on removal of goods to Isle of Man.
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11.—(1) For the purpose of any enactment relating to the allowance of drawback of customs on the exportation of any goods, the removal of goods to the Isle of Man shall be deemed to be exportation, and subject to the provisions of any regulations made under this section drawback shall be allowed accordingly on goods so removed.
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(2) The Commissioners of Customs and Excise (in this Part of this Act referred to as “the Commissioners”) may make regulations prescribing the conditions on which drawback is to be allowed and paid in the case of goods removed to the Isle of Man, and may, by those regulations, modify in relation to goods removed to the Isle of Man any enactments allowing a drawback of customs on goods exported.
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