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The Finance Act 2001 (Commencement) Order 2001
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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
Explanatory Note
(This note is not part of the Order)
This Order brings section 6 of the Finance Act 2001 (c. 9) into force on 6th October 2001. That section gives effect to Schedule 1 to that Act (which makes provision about general betting duty). Schedule 1 provides for sections 1 to 5 of the Betting and Gaming Duties Act 1981 (c. 63) to be replaced with new sections 1 to 5D and for other consequential amendments.
The provisions brought into force on 6th October 2001 by this Order will apply to spread bets that are made on or after that date and to other bets regardless of when they were or are made.
(1)
(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.
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