- Latest available (Revised)
- Original (As enacted)
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2001. Any changes that have already been made by the team appear in the content and are referenced with annotations.![]()
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.
Commencement Orders bringing provisions within this Act into force:
Commencement Orders bringing legislation that affects this Act into force:
| Short title and chapter or title and number | Extent of repeal or revocation |
|---|---|
| Value Added Tax Act 1994 (c. 23) | Section 2(1A) to (1C). |
| Section 97(4)(aa). | |
| Schedule A1. | |
| Finance Act 1995 (c. 4) | Section 21. |
| Finance (No. 2) Act 1997 (c. 58) | Section 6. |
| Value Added Tax (Reduced Rate) Order 1998 (S.I. 1998/ 1375) | The whole Order. |
| Finance Act 2000 (c. 17) | Section 135. |
| In Schedule 6, paragraph 9(4). | |
| Schedule 35. | |
| Value Added Tax (Reduced Rate) Order 2000 (S.I. 2000/ 2954) | The whole Order. |
1The repeals of—E+W+S+N.I.
(a)sections 2(1C) and 97(4)(aa) of the Value Added Tax Act 1994, and
(b)paragraph 9(4) of Schedule 6 to the Finance Act 2000,
come into force on 1st November 2001.
2The other repeals and revocations have effect in accordance with section 99(7) of this Act.E+W+S+N.I.
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 1991 (c. 31) | Section 103(7)(b) and (c). |
| Finance Act 1995 (c. 4) | Section 146(1) and (2). |
1The repeals in the Finance Act 1991 have effect in accordance with section 103(2) of this Act.E+W+S+N.I.
2The repeals in the Finance Act 1995 have effect in accordance with section 101(5) of this Act.E+W+S+N.I.
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 1998 (c. 36) | Section 148(2) to (4). |
| Finance Act 2000 (c. 17) | In Schedule 6— |
| (a) in paragraph 14(2)(a), the word “and”; | |
| (b) in paragraph 15(2)(b), the words “by that person”; | |
| (c) paragraph 141. |
The repeal in paragraph 15(2)(b) of Schedule 6 to the Finance Act 2000 has effect in accordance with section 105(7) of this Act.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules only you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: