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United Kingdom Statutory Instruments
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URL: http://www.bailii.org/uk/legis/num_reg/2001/20013300.html

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STATUTORY INSTRUMENTS

2001 No. 3300 (C. 108)

CUSTOMS AND EXCISE

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

  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[1] 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[2] 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.


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:


NOTE AS TO EARLIER COMMENCEMENT ORDERS

(This note is not part of the Order)


The following provision of the Act was brought into force by commencement order made before the date of this Order:

Provision Date of Commencement S.I. No.
s. 6 6.10.2001 2001/3089 (C. 97)

Notes:

 [1] 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".back

[2] 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.back


ISBN 0 11 029995 7


 © Crown copyright 2001

Prepared 10 October 2001

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URL: http://www.bailii.org/uk/legis/num_reg/2001/20013300.html