{
  "url": "https://openlegislation.uk/finance-act-1998-schedule-2-assessments-in-respect-of-drawback-appointed-day-order-2009/article-2",
  "json_url": "https://openlegislation.uk/finance-act-1998-schedule-2-assessments-in-respect-of-drawback-appointed-day-order-2009/article-2.json",
  "legislation": "uksi/2009/1022",
  "legislation_title": "The Finance Act 1998, Schedule 2 (Assessments in Respect of Drawback) (Appointed Day) Order 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-1998-schedule-2-assessments-in-respect-of-drawback-appointed-day-order-2009",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "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—\n(a) paragraph 6; and\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c.48; section 2 has been amended by the Finance Act 1998 (c.36), Schedule 2, paragraphs 6(1), (2) and (3) (as mentioned in footnote (c)) and the Finance Act 1999 (c.16), section 11(1) and (2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1022/article/2",
    "retrieved_at": "2026-10-29T03:12:59.357817+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}