The Finance Act 1999, Part VII, (Appointed Day) Order 2000
Section 126(8)(a) of the Finance Act 1999 (“the Act”) provides that the preceding provisions of the section shall have effect in relation to the determination and recovery of interest charged in accordance with Article 232 of Council Regulation (EEC) No. 2913/92 establishing the Community Customs Code (OJ No. L302, 19.10.92, p.1) for periods beginning on or after such day as the Treasury may by order made by statutory instrument appoint; and section 126(8)(b) provides that those provisions shall have effect in relation to interest running from before, as well as from after, that day.