{
  "url": "https://openlegislation.uk/finance-act-2001-commencement-no-2-and-saving-provision-order-2001/article-3",
  "json_url": "https://openlegislation.uk/finance-act-2001-commencement-no-2-and-saving-provision-order-2001/article-3.json",
  "legislation": "uksi/2001/3300",
  "legislation_title": "The Finance Act 2001 (Commencement No. 2 and Saving Provision) Order 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001-commencement-no-2-and-saving-provision-order-2001",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 20 of Schedule 3 provides for paragraphs 9 and 10 of Schedule 6 to the Finance Act 1994 (c. 9) to be omitted. Paragraph 9 of Schedule 6 to the Finance Act 1994 provides for interest to be payable by the Commissioners of Customs and Excise where a person has paid an amount by way of air passenger duty that was not due and the Commissioners are in consequence liable to repay that amount. Sub-paragraph (1A) (inserted by paragraph 7(2) of Schedule 5 to the Finance Act 1997 (c. 16)) provides for the right to interest to arise only in relation to such amount as is the subject of a claim that the Commissioners are required to satisfy or have satisfied. Paragraph 10 of Schedule 6 to the Finance Act 1994 provides for interest to be payable by the Commissioners of Customs and Excise when ordered to do so by a VAT and duties tribunal."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3300/article/3",
    "retrieved_at": "2026-10-29T07:27:52.564970+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."
}