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Regulation 5 Eligible claimants

Original text. Later amendments are not shown.

(1)

A claim for drawback of duty may only be made by an eligible claimant.

(2)

A claimant is an eligible claimant if he is a revenue trader—

(a)

in the course of whose business the export or, as the case may be, destruction took place; and

(b)

in the case of planned destruction—

(i)

who (except as the Commissioners may otherwise allow)

paid the duty to be drawn back; and

(ii)

whose business is not wholly or mainly the destruction of excise goods.