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(3) Lamhálfar agus íocfar, i gcás ina n-onnmhaireofar mar mharsantas nó ina loingseofar chun a húsáidte mar stórais, beoir a suífear, chun sástacht na gCoimisinéirí Ioncaim, gur íocadh uirthi an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (2) den alt seo, aistarraingt arna ríomh de réir saindlús bunaidh na beorach, de réir £31.926 ar gach sé ghalún is tríocha beorach ar mhíle, caoga is cúig ghrád a saindlús bunaidh.
(3) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by subsection (1) or (2) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of £31·926 on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.