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Regulation 4

Original text. Later amendments are not shown.

For paragraph (2) of regulation 13 (cancellation of drawback) substitute—

“(2)

Where drawback is cancelled in accordance with paragraph (1) above the person to whom that drawback was paid or credited is the person prescribed for the purposes of section 2 (3A) of the Finance (No. 2) Act 1992f1.”.

Annotations

Footnotes

f1

Subsection (3A) was inserted by paragraph 6 of Schedule 2 to the Finance Act 1998 (c.36) which, for the purposes of making an assessment for drawback which has been cancelled under the Excise Goods (Drawback) Regulations 1995 (S.I.1995/1046), is commenced with effect from 1st June 2009 by S.I. 2009/1022 (C.59).