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LIABILITY FOR WAR DAMAGE (MISCELLANEOUS PROVISIONS) ACT (NORTHERN IRELAND) 1939 - SECT 4

Liability in respect of excise duties.

4.(1) Where any goods have become chargeable with a duty of excise and, before
the duty is paid and before the goods have left the entered or registered
premises of the manufacturer, the goods are lost by war, the duty shall not be
chargeable.

(2) Where any goods have become chargeable with a duty of excise and, before
the duty is paid and before the goods have left the entered or registered
premises of the manufacturer, the goods are damaged by war, then the goods may
be abandoned to the Commissioners of Customs and Excise and thereupon the duty
shall not be chargeable.

(3) The occupier of a warehouse shall not be liable to forfeit any sum,
whether by way of duty or otherwise, in respect of goods deposited in his
warehouse by reason that he has failed to produce the goods to any officer of
Customs and Excise on request, if he proves that his failure to produce the
goods was due to the fact that the goods or the warehouse have been lost or
damaged by war.


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© 1939 Crown Copyright

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