8
CH. 92
PART II
Finance (No. 2) Act 1964
received by the Commissioners on account of duties of customs and excise and purchase tax.
(3) The amount so prescribed shall be expressed as a per- centage of the export value of the goods determined in accord ance with Schedule 3 to this Act.
(4) For the purposes of paragraph (a) of subsection (2) above the supply of goods to any ship or aircraft in the United Kingdom for use as stores, or the supply of goods for use in the United Kingdom for repairing or refitting any ship or aircraft, shall not be treated as the exportation of those goods notwithstanding that the ship or aircraft subsequently leaves the United Kingdom.
(5) The Treasury may by order make provision as to the cases in which goods are or are not to be treated for the pur- poses of paragraph (b) of subsection (2) above as produced or manufactured in the United Kingdom, and different provision may be made in relation to goods of different classes or descriptions.
(6) For the purposes of paragraph (c) of subsection (2) above goods shall be treated as exported under, or for the pur- poses or in consequence of, a transaction for which the applicant is responsible if, and only if,—
(a) either-
(i) the goods were exported under a contract of sale of the goods to a person not ordinarily resident, or, in the case of a body corporate, not incorporated, in the United Kingdom or to the government or any public authority of any country outside the United Kingdom, or were sold to such a person, government or authority before or after being exported; or
(ii) the goods were exported under a contract for the hiring out of those goods for use outside the United Kingdom by such a person, government or authority for a period of not less than one year, or were so hired out before or after being exported; and the applicant is beneficially entitled to the price or rental accruing under the contract or, as the case may be, the sale or hiring in question; or
(b) the goods were permanently exported for use outside the United Kingdom in a trade or business carried on by the applicant or any company directly or indirectly controlled by him and no application in respect of those goods can be made by virtue of paragraph (a) of this subsection.
(7) The payment of rebate on any application made by virtue of subsection (6)(a) above in respect of any ship or aircraft shall be subject to such conditions as the Treasury may by order
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