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

S.I. 2001/3300 · made 2 October 2001

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

Made under: Finance Act 2001 (Schedule 3 paragraph 21, Schedule 3 paragraph 22)

PDFs: Printed copy https://openlegislation.uk/finance-act-2001-commencement-no-2-and-saving-provision-order-2001/pdf/uksi_20013300_en.pdf

## Introductory text

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 2001 hereby make the following Order:

## 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 2001 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.

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Source: https://www.legislation.gov.uk/uksi/2001/3300 (the official version)
Page: https://openlegislation.uk/finance-act-2001-commencement-no-2-and-saving-provision-order-2001
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.