Commonwealth Numbered Regulations

1989 No. 408 EXCISE REGULATIONS (AMENDMENT) - REG 2

2. Regulation 50 of the Principal Regulations is amended:
  (a) by omitting from subparagraph (1) (s) (ii) "duty so paid; on"    and
substituting "duty so paid;";

   (b)  by omitting from subparagraph (1) (u) (ii) "credited to that person;"
        and substituting "credited to that person; or";

   (c)  inserting after paragraph (1) (u) the following paragraph: "(v) Excise
        duty has been paid on petrol and that petrol, in whole or in part is
        returned to a manufacturer or to a warehouse;";

   (d)  by adding at the end the following subregulation:

"(5) For the purposes of paragraph (1) (v), 'petrol' has the same meaning as
in regulation 161.".