{
  "url": "https://openlegislation.uk/finance-act-2001-commencement-no-2-and-saving-provision-order-2001/note",
  "json_url": "https://openlegislation.uk/finance-act-2001-commencement-no-2-and-saving-provision-order-2001/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order brings Schedule 3 to the Finance Act 2001 into force on 1 November 2001.\nThe Schedule provides for the Commissioners of Customs and Excise:\nto pay interest on excise duty overpaid or underclaimed as a result of their error or undue delay,\nto 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3300/note",
    "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."
}