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The Finance Act 2001 (Commencement No. 2 and Saving Provision) Order 2001

S.I. 2001/3300 · Made 2 October 2001

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

CUSTOMS AND EXCISE

Made 2nd October 2001

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by paragraphs 21 and 22 of Schedule 3 to the Finance Act 2001f1 hereby make the following Order:

Annotations to the whole text

Footnotes

f1

2001 c. 9; paragraph 23 of Schedule 3 provides that references in that Schedule to “the Commissioners” are references to “the Commissioners of Customs and Excise”.

Contents

  1. 1Article 1
  2. 2Article 2
  3. 3Article 3
  4. Signature
  5. Explanatory note

1

This Order may be cited as the Finance Act 2001 (Commencement No. 2 and Saving Provision) Order 2001.

2

Schedule 3 to the Finance Act 2001 comes into force on 1st November 2001.

3

The provision made by paragraph 20 of Schedule 3 to the Finance Act 2001f1 shall not prejudice a person’s right to be paid interest for a period before 1st November 2001 where that right accrues on or after that date in relation to a payment that he made before that date.

Signature

Martin Brown

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

London SE1 9PJ

2nd October 2001

Explanatory note

(This note is not part of the Order)

This Order brings Schedule 3 to the Finance Act 2001 into force on 1 November 2001.

The Schedule provides for the Commissioners of Customs and Excise:

  • to pay interest on excise duty overpaid or underclaimed as a result of their error or undue delay,

  • to repay—with interest—certain excise duties to persons to whom they have incorrectly denied certain authorisations or approvals, and who as a result have paid duty when they need not have done so.