Finance (No. 2) Act 1964
CH. 92
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to be sold, or to be used for any purpose which is substantially a commercial purpose, shall qualify for relief from duty under section 3 of this Act in accordance with this paragraph.
SCH. 2
(2) In relation to articles of the description in sub-paragraph (1) bove (which is the same as the description in paragraph 3 of Schedule 4 to the Import Duties Act 1958 (goods qualifying for 1958 c. 6. exemption under Treasury directions)) section 6 of that Act (power to exempt particular importations of certain goods) shall have effect as if any reference to any import duty (that is any duty under section 1 of that Act) included a reference to duty under section 3 of this Act.
Goods specially designed for the education, scientific or cultural advancement of the blind
7.-(1) The Import Duty Reliefs (No. 4) Order 1958 (goods S.I. 1958/1976. specially designed for the education, scientific or cultural advance-
ment of the blind) shall apply in relation to duty under section 3 of this Act as it applies in relation to duty under section 1 of the Import Duties Act 1958.
(2) References in section 10 of the Import Duties Act 1958 (offences in connection with applications for relief) to relief under section 5 of that Act, or subsection (1) of that section, shall include references to relief given by virtue of this paragraph.
Diplomatic privileges
8. For the purpose of giving effect to any exemption from duty conferred by the Diplomatic Privileges Act 1964, or by any other 1964 c. 81. enactment, or provision having effect under an enactment, which is framed by reference to diplomatic privileges of the kind specified in the said Act of 1964, the Commissioners may, subject to such conditions and restrictions as they may impose,-
(a) allow goods to be warehoused or delivered or removed on
importation without payment of duty, and
(b) where duty has been paid in respect of warehoused goods, repay the duty on delivery of the goods from warehouse to the person entitled to the exemption.
Spirits used in manufacture or for medical or scientific
purposes
9. Where under section 111, 112 or 122 of the Customs and 1952 c. 44. Excise Act 1952 duty on imported spirits charged under section 1
of the Finance Act 1964 is remitted or repaid or reduced, duty under 1964 c. 49. section 3 of this Act on those spirits shall be repaid or remitted.
Interpretation
10. Except where the context otherwise requires, references in this Schedule to duty are references to duty under section 3 of this Act.