[12B Section 12A: supplementary provisions]
Finance Act 1994 (1994 c 9) | Legislation

[12B  Section 12A: supplementary provisions]

[(1)     For the purposes of section 12A above and this section, relevant excise duty relief has been given if (and only if)—

(a)     an amount of excise duty which a person is liable to pay has been remitted or payment of an amount of excise duty which a person is liable to pay has been waived;

(b)     an amount of excise duty has been repaid to a person;

(c)     an amount by way of drawback of excise duty has been paid to a person;

(d)     an allowance of excise duty in any amount has been made to a person;

(e)     an amount by way of rebate has been allowed to a person;

(f)     the liability of a person to repay an amount paid by way of drawback of excise duty has been waived;

(g)     an amount has been paid to a person under section 20(3) of the Hydrocarbon Oil Duties Act 1979 (payments in respect of contaminated or accidentally mixed oil); or

(h)     an amount of relief has been allowed to a person by virtue of section 20AA [or 20AB] of that Act (power to allow reliefs), or in accordance with paragraph 10 of Schedule

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