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Allowance in respect of nicotine and tobacco extract.
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11.—(1) Subject to compliance with such conditions (if any) as the Revenue Commissioners may think fit to impose, there shall be payable in respect of any nicotine or tobacco extract manufactured from tobacco in Saorstát Eireann and any preparation in the manufacture of which any such nicotine or tobacco extract is used as an ingredient, on the exportation of such nicotine, extract, or preparation, to the exporter thereof an allowance at such rate (not exceeding the increased cost of such nicotine, extract, or preparation due to restrictions, requirements, or conditions imposed on or in connection with the manufacture of such nicotine or extract for the protection of the revenue) as the Minister for Finance shall from time to time determine.
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(2) Every person who manufactures from tobacco in Saorstát Eireann any nicotine or tobacco extract shall furnish to the Revenue Commissioners on demand all information in his possession or procurement relating to the increased cost arising from restrictions, requirements, or conditions imposed on or in connection with the manufacture of such nicotine or extract for the protection of the revenue.
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(3) Any person who fails to comply with a condition imposed by the Revenue Commissioners under this section or who, on demand made by the Revenue Commissioners under this section, furnishes to the Revenue Commissioners any information or alleged information which is to his knowledge false or misleading shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of fifty pounds.
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