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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(i) any Minister of State requests that the goods be withdrawn from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(A) are so withdrawn; and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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