Finance Act 2001

Part 1 U.K. EXCISE DUTIES

(1) HYDROCARBON OILS

Short title and chapter	Extent of repeal
Hydrocarbon Oil Duties Act 1979 (c. 5)	In section 1—
	(a) in subsection (3A), the words “(other than higher octane unleaded petrol)”;
	(b) subsection (3C).
	Section 2(1A).
	In section 2A(1), the words “ “higher octane unleaded petrol;””.
	In section 27(1), the definition of “higher octane unleaded petrol”.
	In Schedule 2A—
	(a) paragraph 2;
	(b) in paragraph 3, the word “, 2”;
	(c) paragraph 8(3);
	(d) in paragraph 10(1), the words “Subject to sub-paragraph (2),”;
	(e) paragraphs 10(2) and 11(2).
Finance Act 1996 (c. 8)	Section 4(4) and (5).
Finance Act 2000 (c. 17)	Section 5(2) and (4).
	In Schedule 1, paragraphs 2, 3(4) and 4.

These repeals shall be deemed to have come into force in accordance with section 2(5) of this Act.

(2) GENERAL BETTING DUTY

Short title and chapter	Extent of repeal
Betting and Gaming Duties Act 1981 (c. 63)	In Schedule 1, paragraph 2(4)(b) and (c).

These repeals have effect in accordance with section 6(2) of this Act.

(3) VEHICLE EXCISE DUTY

Short title and chapter	Extent of repeal
Vehicle Excise and Registration Act 1994 (c. 22)	Section 19(3).
	In Schedule 1—
	(a) in paragraph 2(1)(a), the words “or the motorcycle is an electrically propelled vehicle”;
	(b) Part 4A;
	(c) paragraph 5(5A);
	(d) in paragraph 7(2), the words “IVA,”;
	(e) in paragraph 16(1)(a), the words “IVA,”.
Finance Act 1995 (c. 4)	In Schedule 4, paragraph 10.
Finance Act 1996 (c. 8)	Section 15(1) and (2).
	Section 16(6) and (7).
	In Schedule 2, paragraph 8.

1 U.K. The repeals of—

(a) section 19(3) of the Vehicle Excise and Registration Act 1994, and

(b) paragraph 8 of Schedule 2 to the Finance Act 1996,

come into force on the passing of this Act.

2 U.K. The other repeals have effect in relation to licences issued on or after 1st April 2001 and shall be deemed to have come into force on 1st April 2001.

(4) EXCISE DUTY: PAYMENTS BY COMMISSIONERS IN CASE OF ERROR OR DELAY

Short title and chapter	Extent of repeal
Finance Act 1994 (c. 9)	In Schedule 6, paragraphs 9 and 10.
Finance Act 1997 (c. 16)	In Schedule 5—
	(a) in paragraph 14(3)(b), the word “or”;
	(b) paragraph 15(2)(a);
	(c) in paragraph 15(2)(b), the word “or”.

These repeals have effect in accordance with paragraph 21 of Schedule 3 to this Act.