50Amount of refund or payment in other cases

50 Amount of refund or payment in other cases

(1) Subject to the last preceding regulation, the refund which may be made to a person to whom subparagraph (ii) of paragraph (h), or paragraph (1), of subregulation (1) of regulation 48 of these Regulations applies shall be a refund, by way of rebate, of the tax payable by him in respect of the subsequent act, operation or transaction in relation to the goods specified in that subparagraph or paragraph, and shall not exceed the tax which he has paid in respect of the prior act, operation or transaction in relation to the goods used in, wrought into or attached to those goods.

(2) Subject to the last preceding regulation, the refund which may be made to a person to whom paragraph (c), subparagraph (i) of paragraph (h) or paragraph (k) of subregulation (1) of regulation 48 of these Regulations applies shall be a refund, by way of rebate, of the tax payable by him in respect of the goods specified in that paragraph or subparagraph, to the extent of the tax which is included in the price for which he purchased the goods used in, wrought into or attached to those goods, but not exceeding the tax so payable by him.

(3) The refund which may be made to a person to whom paragraph (g) of subregulation (1) of regulation 48 of these Regulations applies shall be a refund by way of rebate of the tax payable by him upon the goods first specified in that paragraph to the extent of:

(a) the amount which bears to the total amount of that tax the same proportion as the value of those other goods bears to the sale value of the goods first specified in that paragraph; or

(b) the amount which bears to the total amount of tax paid in respect of the goods last specified in that paragraph the same proportion as the value of those other goods bears to the sale value of the goods last specified in that paragraph;

whichever is the lesser amount.

(4) For the purposes of the last preceding subregulation, the value of those other goods means the value which those other goods had immediately prior to their being used in, wrought into or attached to:

(a) in a case to which paragraph (a) of that subregulation applies — the goods first specified in paragraph (g) of subregulation (1) of regulation 48 of these Regulations; or

(b) in a case to which paragraph (b) of that subregulation applies — the goods last specified in paragraph (g) of subregulation (1) of that regulation.

(5) The refund or payment which may be made to a person to whom paragraph (a), (b), (d), (e), (f) or (i) of subregulation (1) of regulation 48 of these Regulations applies shall be a refund of the tax paid by him in respect of the entry for home consumption of the imported goods specified in that paragraph or a payment of a sum equal to the amount of the tax included in the price for which he has purchased goods as specified in that paragraph, as the case may be.