# The Finance Act 1998, Schedule 2 (Assessments in Respect of Drawback) (Appointed Day) Order 2009

S.I. 2009/1022 · made 22 April 2009

This Order appoints 1st June 2009 as the day on which paragraph 6 (amending section 2 of the Finance (No.2) Act 1992 (c.48)), and paragraphs 8(1) and (3), 9(1) and (4) and 10(c) (effecting related amendments concerning section 2) of Schedule 2 to the Finance Act 1998 (c.36) come into force for the purposes of assessments in respect of drawback of excise duty to which entitlement is cancelled (and the cancellation occurs after 31st May 2009) under any provision contained in Regulations other than the Cider and Perry Regulations 1989, the Wine and Made-wine Regulations 1989 and the Beer Regulations 1993.

Made under: Finance Act 1998 (Schedule 2 paragraph 12)

PDFs: Printed copy https://openlegislation.uk/finance-act-1998-schedule-2-assessments-in-respect-of-drawback-appointed-day-order-2009/pdf/uksi_20091022_en.pdf

## Introductory text

Excise
Made 22nd April 2009
The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by paragraph 12 of Schedule 2 to the Finance Act 1998:

## 1 

This Order may be cited as the Finance Act 1998, Schedule 2 (Assessments in Respect of Drawback) (Appointed Day) Order 2009.

## 2 

For the purposes of assessments in respect of drawback of excise duty to which entitlement is cancelled under any provision contained in regulations by virtue of section 2 of the Finance (No.2) Act 1992, and the cancellation occurs after 31st May 2009, the day appointed as the day on which the following paragraphs of Schedule 2 to the Finance Act 1998 come into force is 1st June 2009—
(a) paragraph 6; and
(b) paragraphs 8(1) and (3), 9(1) and (4) and 10(c), insofar as those paragraphs insert references to section 2 of the Finance (No.2) Act 1992.

## 3 

Article 2 does not apply for the purposes of assessments in respect of drawback of excise duty to which entitlement is cancelled under provisions contained in the following Regulations—
(a) the Cider and Perry Regulations 1989;
(b) the Wine and Made-wine Regulations 1989; and
(c) the Beer Regulations 1993.

## Signature

Bernadette Kenny
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
22nd April 2009

## Explanatory note

(This note is not part of the Order)
This Order appoints 1st June 2009 as the day on which paragraph 6 (amending section 2 of the Finance (No.2) Act 1992 (c.48)), and paragraphs 8(1) and (3), 9(1) and (4) and 10(c) (effecting related amendments concerning section 2) of Schedule 2 to the Finance Act 1998 (c.36) come into force for the purposes of assessments in respect of drawback of excise duty to which entitlement is cancelled (and the cancellation occurs after 31st May 2009) under any provision contained in Regulations other than the Cider and Perry Regulations 1989, the Wine and Made-wine Regulations 1989 and the Beer Regulations 1993.
Paragraph 6 of Schedule 2 to the Finance Act 1998 amends section 2 of the Finance (No. 2) Act 1992 (c.48) (power to provide for drawback of excise duty). It enables the Commissioners for Her Majesty’s Revenue and Customs, where an entitlement to drawback of excise duty is cancelled under any provision contained in regulations made under the section, to assess a person prescribed in regulations for an amount equal to sums paid or credited in respect of the drawback.
Paragraphs 8(1) and (3), 9(1) and (4) and 10(c) of Schedule 2 make consequential amendments to the Finance Act 1994 (c.9).
A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2009/1022 (the official version)
Page: https://openlegislation.uk/finance-act-1998-schedule-2-assessments-in-respect-of-drawback-appointed-day-order-2009
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.