No. 279/1940:

HARD PRESSED TOBACCO REBATE REGULATIONS, 1940.

HARD PRESSED TOBACCO REBATE REGULATIONS, 1940.

WHEREAS by virtue of Section 17 of the Finance Act, 1940 (No. 14 of 1940), the Revenue Commissioners are empowered to make the regulations hereinafter contained :

NOW, the Revenue Commissioners, in the exercise of the powers conferred on them in the manner aforesaid, and of every and any other power them in this behalf enabling, do hereby make the following regulations, to be observed on and after the 22nd day of July, 1940, that is to say :—

1. Every manufacturer of tobacco who intends to claim rebate on hard pressed tobacco must, before commencing to send out such tobacco, give notice to the Commissioners of his intention to claim rebate.

2. Claims for rebate shall be made in the approved form. The period covered by each claim shall be one calendar month.

3. Every manufacturer who claims rebate shall keep the following records in some part of his entered premises so that they may at all reasonable times be available for inspection by any Officer :—

(a) A record of hard pressed tobacco viz., plug, roll, twist, coil or bar sold and sent out by him from his entered premises showing the date of sending out, the quantity of each kind and the name and address of the person to whom sent, or, where the tobacco is sent to a depôt or shop in respect of which the manufacturer is licensed to deal in tobacco, the situation of the premises to which sent.

(b) A record of hard pressed tobacco returned to or received at his entered premises showing the date of receipt, the quantity of each kind received and the name and address of the person from whom received.

4. Entries in the records required to be kept by Regulation No. 3 shall be made not later than noon on the day following the date of the transaction to be entered.

5. The Commissioners may require any manufacturer who claims rebate to keep records in such form as they may prescribe or to keep such additional records as the Commissioners may think fit.

6. Before the commencement of business on the 1st day of August, 1940, the manufacturer shall prepare a return showing—

(a) the quantity of unmanufactured (including partly manufactured) tobacco at his entered premises ; and

(b) the quantity of each description of hard pressed tobacco at his entered premises ;

at the close of business on the previous working day, and shall render the said return to the proper Officer on demand; and shall, whenever required by the Commissioners, have prepared and render a similar return in respect of any subsequent day.

7.—(1) The quantity of hard pressed tobacco returned to or received at the entered premises of a manufacturer in any calendar month shall be shown by the manufacturer in the claim for the rebate which accrued in that month and shall, for the purpose of calculating the amount of rebate due, be deducted from the quantity of tobacco shown in the claim as sold and sent out.

(2) Where the quantity sold and sent out is less than the quantity received an amount equal to the amount of the rebate which would be payable if calculated on such difference shall be remitted forthwith by the manufacturer to the Collector.

8. Where hard pressed tobacco is exported or shipped for use as Ship's Stores or deposited in a warehouse for shipment as stores or exportation by Parcel Post the manufacturer claiming drawback thereon shall pay to the Collector an amount equal to the amount of the rebate thereon unless he can show to the satisfaction of the Commissioners that rebate had not been and will not be paid on the tobacco exported or deposited in warehouse as aforesaid.

9. The manufacturer shall permit any Officer to take account by weighing or otherwise of any hard pressed tobacco on his premises or which is being sent out from or received at his premises and shall afford the Officer all necessary assistance in taking such account.

10.—(1) Every claim and return made in pursuance of these regulations shall be signed by the manufacturer or by some person duly authorised by him in that behalf.

(2) Where the manufacturer is an incorporated Company, the claim or return shall be signed by the Managing Director or Secretary, or some other officer of the Company duly authorised under seal in that behalf, and where the manufacturer is a firm by one of the partners in the firm, or by some person duly authorised in writing in that behalf by the firm.

11. The manufacturer shall for at least twelve months after the date of making any record preserve the book or document in which the record is made and all books and other documents containing particulars on which the record is based.

12. Every person required by these regulations to keep records shall at all reasonable times permit any Officer to inspect and take extracts from the records and all books and other documents required to be preserved as aforesaid and all trade books, records and accounts kept by him for the purpose of his business, which the Officer requires to inspect for the purpose of satisfying himself as to the correctness of any entry in the records.

13.—(1) These Regulations may be cited as the Hard Pressed Tobacco Rebate Regulations, 1940.

(2) In these Regulations, unless the context otherwise requires :—

" Commissioners " means Revenue Commissioners ;

" Collector " means the Collector of the Collection in which the premises of the manufacturer are situate ;

" Officer " means Officer of Customs and Excise;

" Proper Officer " means the Officer of the Station in which the premises aforesaid are situate and includes a person acting for that Officer, and also any Officer superior in matters of Customs and Excise ;

" Approved " means approved by the Commissioners;

" Hard pressed tobacco " means the manufactured tobacco known as hard pressed and includes plug, roll, twist, coil, and bar, but does not include those sold as cut plug, flakes or as mixtures;

" Rebate " means the rebate on hard pressed tobacco sold and sent out for use in the State for which provision is made in Section 17 of the Finance Act, 1940 ;

" Entered Premises " means premises in which tobacco is manufactured and of which entry has been made under the laws relating to Excise ;

" Manufacturer " means a licensed manufacturer of tobacco.

(3) The Interpretation Act, 1937 (No. 38 of 1937), applies to the interpretation of these Regulations as it applies to the interpretation of an Act of the Oireachtas.

By Order of the Revenue Commissioners.

L. Ó DOMHNAILL.

Dublin Castle,

Dated the 22nd day of July, 1940.