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Finance (No. 2) Act 1964
CH. 92
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or to withhold, the whole or any part of that rebate by virtue of this section, and any person who fails to comply with this sub- section shall be liable to a penalty of one hundred pounds; and in any proceedings by the Commissioners against any person under this section for the recovery of the whole or any part of any rebate paid to him it shall be for that person to prove that he is entitled to retain the sum sought to be recovered.
PART II
sioners,
9.-(1) Any officer or person authorised by the Commissioners Powers of may require any person who has been concerned at any stage Commis- with goods in respect of which an application has been made interpretation under section 7 of this Act, or with any payment in respect of &c. those goods, to furnish, within such time as that officer or person may require, such information as may be reasonably necessary to enable the Commissioners to determine whether any rebate is payable under that section or repayable under section 8 of this Act and the amount of any such rebate or repayment, and to produce any books or accounts or other document of what- ever nature relating to those goods or to any payment in respect of those goods for inspection by that officer or person at such time and place as he may require.
(2) Any such officer or person shall be entitled to take extracts from or make copies of any document produced to him under the foregoing subsection.
(3) If any person fails to comply with any requirement under subsection (1) above he shall be liable to a penalty of one hundred pounds, together with a further penalty of ten pounds for each day during which failure to comply with the require- ment continues.
(4) Any officer or person authorised by the Commissioners shall have the right, on production if so required of his authority, at all reasonable times to enter and inspect any premises used in connection with the production, manufacture, packing, storage or carriage of goods in respect of which an application has been made under section 7 of this Act for the purpose of ascer- taining whether the conditions for the payment of rebate in respect of those goods are satisfied.
(5) Without prejudice to the application in relation to this and the two last foregoing sections, and to anything done under them, of those provisions of the Customs and Excise Act 1952 1952 c. 44. which apply in relation to the customs and excise Acts and assigned matters (as defined in that Act), the following pro- visions of that Act shall apply in relation to rebates under section 7 of this Act as they apply in relation to drawbacks, allowances or repayments under that Act, that is to say, section 270 (time limit on payment), section 271(1) (offences in connection with claims) and section 301(2) (recovery of overpayments).