http://www.legislation.gov.uk/uksi/2002/3056/article/2/made

The Finance Act 2002, section 6, (Appointed Day) Order 2002

Excise duties

King's Printer of Acts of Parliament

2011-07-04

CUSTOMS AND EXCISE

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.