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1989 No. 307 EXCISE REGULATIONS (AMENDMENT) - REG 2

Circumstances under which remissions, rebates and refunds are made
2. Regulation 50 of the Excise Regulations is amended:

   (a)  by inserting after paragraph (1) (da) the following paragraph:

   (db) after Excise duty has been paid on goods:

        (i)    any Minister of State requests that the goods be withdrawn from
               sale or distribution on grounds stated by the Minister to be
               grounds of public health or safety; and

        (ii)   the goods:

                (A)  are so withdrawn; and

                (B)  are returned, or are taken to have been returned, to the
                     manufacturer of those goods;";

   (b)  by inserting after subregulation (2) the following subregulation:

"(2A) For the purposes of paragraph (1) (db), goods are to be taken to have
been returned to the manufacturer of those goods if those goods are returned
to a person authorised by the manufacturer to receive those goods on behalf of
the manufacturer.". 


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