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
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”.
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.