TNAG-0171-FCO40-207-Effect-of-UK-s-economic-measures-on-exports-from-Hong-Kong-1969 — Page 137

Finance (No. 2) Act 1964

CH. 92

7

and of any reference in this section to goods incorporated in articles or materials, any packing, container or get-up of exported goods shall be treated as forming part of the goods.

PART II

6. (1) Schedule 2 to this Act (which authorises the giving Supplemental of certain reliefs) shall apply for the purposes of this Act.

provisions.

(2) The Commissioners may by regulations in a statutory instrument provide that any of the provisions of the Customs and Excise Act 1952 shall, as they apply in relation to duty 1952 c. 44. under section 3 of this Act, have effect subject to such exceptions or modifications as may be specified in the regulations, and the regulations may include such supplemental and incidental pro- visions as appear to the Commissioners to be expedient.

Regulations under this subsection shall be subject to annul- ment in pursuance of a resolution of either House of Parliament.

Export rebates

7. (1) The provisions of this section shall have effect for Payment of the purpose of affording relief in respect of duties of customs rebates. and excise chargeable on hydrocarbon oils, vehicle excise duty (including such duty chargeable in Northern Ireland) and pur- chase tax incurred in connection with the production, manu- facture or carriage of goods exported from the United Kingdom on or after 26th October 1964.

(2) If on an application made at such time and in such manner as the Commissioners may by regulations prescribe it is shown to the satisfaction of the Commissioners---

(a) that goods of any class or description were exported

from the United Kingdom on or after the said date and within the period to which the application relates; and (b) that those goods were produced or manufactured in

the United Kingdom; and

(c) that those goods were so exported under, or for the pur- poses or in consequence of, a transaction for which the applicant is responsible; and

(d) that the applicant is a person ordinarily resident, or, in the case of a body corporate, incorporated, in the United Kingdom, or (not being such a person) has produced or manufactured those goods in the course of a trade or business carried on by him in the United Kingdom;

the applicant shall be entitled, subject to the following provisions of this Act, to obtain from the Commissioners a rebate of the amount prescribed in relation to goods of that class or descrip- tion by an order made by the Treasury for the purposes of this section; and any such rebate shall be paid out of the sums