10
CH. 92
PART II
Advances and repayments of rebate.
1952 c. 44.
Finance (No. 2) Act 1964
exportation; where the goods are exported by land, the time when they are cleared by the proper officer at the last customs station on their way to the boundary; and, where they are exported by post, the time when they are posted.
8.—(1) If an applicant for rebate under the last foregoing section in respect of any goods satisfies the Commissioners-
(a) that the conditions for the payment of the rebate men- tioned in paragraphs (a), (b) and (d) of subsection (2) of that section are satisfied in respect of those goods; and (b) that there are reasonable grounds for believing that the condition mentioned in paragraph (c) of that sub- section will, within a reasonable time, be satisfied on the sale or hiring out of those goods for any considera- tion;
the Commissioners may pay the rebate notwithstanding that that condition has not then been satisfied, but subject to such condi- tions as they think necessary for securing the repayment of the whole or any part of the rebate if the goods are not sold or hired out for that consideration within such time as they may determine.
(2) The Commissioners may, if they think fit, require any person to whom a rebate has been paid on an application under the last foregoing section to repay the whole or any part of that rebate, or may withhold the whole or any part of any rebate which would otherwise be payable to any person on such an application—
(a) where the application was made by virtue of paragraph (a) of subsection (6) of that section, if the relevant contract of sale or hire is subsequently varied or dis- charged or the price or rental, or any part thereof, accruing under that contract or the sale or hiring in question is not subsequently received by the applicant in accordance with that contract, sale or hiring; (b) where the application was made by virtue of paragraph (a)(i) or (b) of that section, if the goods are subse- quently re-imported into the United Kingdom by the applicant, by any person associated with him in business (within the meaning of paragraph 5 of Schedule 6 to the Customs and Excise Act 1952) or by any person acting in pursuance of any arrangement made with the applicant or any such person.
(3) It shall be the duty of any person to whom a rebate has been paid under the last foregoing section, or who has made an application for such a rebate, to inform the Commissioners of any event which would entitle them to require the repayment of,