Statutory Instruments
2002 No. 3056 (C.103)
CUSTOMS AND EXCISE
The Finance Act 2002, section 6, (Appointed Day) Order 2002
Made
11th December 2002
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 6(3) of the Finance Act 2002(1) hereby make the following Order:
1. This Order may be cited as the Finance Act 2002, section 6, (Appointed Day) Order 2002.
2. The day appointed as the day on which section 6(1) of the Finance Act 2002, so far as relating to paragraph 1 of Schedule 3 to that Act, comes into force is 1st April 2003.
T D Byrne
Commissioner of Customs and Excise
New King’s Beam House 22,
Upper Ground LONDON SE1 9PJ
11th December 2002
Explanatory Note
(This note is not part of the Order)
This Order brings section 6(1) of the Finance Act 2002 (c. 23) into force on 1st April 2003, insofar as it is not already in force. Section 6 gives effect to Schedule 3 to that Act (which makes provision for regulating trade in certain heavy oil on which rebate of excise duty has been allowed). Schedule 3 provides for the insertion of new sections 23A, 23B and 24AA into the Hydrocarbon Oil Duties Act 1979 (c. 5) and for other consequential amendments.