# The Finance Act 2001 (Commencement No. 2 and Saving Provision) Order 2001, Note: 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/note (the official version)
Page: https://openlegislation.uk/finance-act-2001-commencement-no-2-and-saving-provision-order-2001/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.