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Statutory Instruments

2001 No. 3089 (C.97)

CUSTOMS AND EXCISE

The Finance Act 2001 (Commencement) Order 2001

Made

11th September 2001

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 6 of the Finance Act 2001( 1 ) hereby make the following Order:

1. This Order may be cited as the Finance Act 2001 (Commencement) Order 2001.

2. Section 6 of the Finance Act 2001 comes into force on 6th October 2001—

(a) in relation to spread bets( 2 ) that are made on or after that date; and

(b) in relation to bets other than spread bets irrespective of when those bets were or are made.

Martin Brown

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

LONDON SE1 9PJ

11th September 2001

( 1 )

2001 c. 9 .

( 2 )

Section 3(2) of the Betting and Gaming Duties Act 1981 (c. 63) defines “spread bet”; section 3 is substituted by Schedule 1 to the Finance Act 2001.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Finance Act 2001 (Commencement) Order 2001 (2001/3089)

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