Explanatory note

Section 126(8)(a) of the Finance Act 1999 (“the Act”) provides that the preceding provisions of the section shall have effect in relation to the determination and recovery of interest charged in accordance with Article 232 of Council Regulation (EEC) No. 2913/92 establishing the Community Customs Code (OJ No. L302, 19.10.92, p.1) for periods beginning on or after such day as the Treasury may by order made by statutory instrument appoint; and section 126(8)(b) provides that those provisions shall have effect in relation to interest running from before, as well as from after, that day.

Section 127(11) of the Act provides that the section shall have effect in relation only to repayment claims made on or after such day as the Treasury may by order made by statutory instrument appoint.

Section 129(6) of the Act provides that the section shall have effect in relation to amounts issued on or after such day as the Treasury may by order made by statutory instrument appoint.

This Order appoints 1st April 2000 as the appointed day in each case.