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CH. 92
Section 6.
1958 c. 6.
Finance (No. 2) Act 1964
SCHEDULE 2
RELIEF FROM TEMPORARY CUSTOMS DUTY
Goods used in shipbuilding, repairing or refitting
1. (1) The Commissioners may remit or repay duty-
(a) in respect of goods taken into a registered shipbuilding yard (whether or not on direct consignment from outside the United Kingdom) if satisfied that it is intended to use them in the yard as components, parts, preservatives or finishes of any ship being built, repaired or refitted in the yard, or of any such ship's equipment or machinery, and (b) in respect of goods of descriptions for the time being pre- scribed for the purposes of section 5(3) of the Import Duties Act 1958 (relief for goods used in the construction and repair of boilers or propelling machinery of ships, and of accessories of such boilers and machinery) if satisfied that it is intended to use them (outside a registered shipbuilding yard) as components, parts, preservatives or finishes of the boilers or propelling machinery of ships, or of the accessories of such boilers and machinery,
but subject (in cases under both paragraph (a) and paragraph (b)) to such conditions and restrictions as the Commissioners may think fit to impose for the purpose of securing that duty is paid if the goods are used in a way not qualifying for remission or repayment of duty under this paragraph.
(2) Except where the Commissioners, having regard to any special circumstances, otherwise determine, duty shall not be remitted or repaid under this paragraph in respect of any goods which, before being used in a way otherwise qualifying for remission or repayment of duty under this paragraph, were used in some other way.
(3) Sub-paragraph (1)(a) of this paragraph shall not apply in relation to any ship of a description which is not for the time being included in Schedule 1 to this Act, and if the boilers or propelling machinery, or accessories thereof, in which goods qualifying for remission or repayment of duty under sub-paragraph (1)(b) of this paragraph have been used as components or parts are used in a ship of a description which is not for the time being included in Schedule 1 to this Act, duty remitted or repaid in respect of those goods under this paragraph shall again become payable.
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(4) In this paragraph registered shipbuilding yard" has the meaning assigned to it by section 5(5) of the Import Duties Act 1958.
Goods used in building, repairing or servicing aircraft or for tests or experiments
2. (1) The Commissioners may remit or repay duty in respect of goods--
(a) if satisfied that it is intended to use them as components or parts of any aircraft of a maximum total weight exceeding 18,000 pounds in the course of building, repair- ing, refitting, maintaining or servicing the aircraft; or