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Statutory Instruments
VALUE ADDED TAX
Made
25th April 1991
Laid before Parliament
29th April 1991
Coming into force
6th May 1991
The Treasury, in exercise of the power conferred on them by section18(8) of the Finance Act 1985(1), hereby make the following Order:
1. This Order may be cited as the Finance Act 1985 (Interest on Tax)(Prescribed Rate) (No.2) Order 1991 and shall come into force on 6th May1991.
2. For the purposes of subsections (1), (3) and (6) of section 18 ofthe Finance Act 1985 the prescribed rate shall be 10.75 per cent.
Irvine Patnick
Sydney Chapman
Two of the Lords Commissioners of Her Majesty’s Treasury
25th April 1991
(This note is not part of the Order)
This Order reduces from 11.50 per cent. to 10.75 per cent. theprescribed rate of interest for the purposes of section 18 of theFinance Act 1985 (interest on tax etc recovered or recoverable byassessment).
1985 c. 54; section 18 was amended by the Finance Act1988 (c. 39), sections 14 and 18 and Schedule 14, Part III and theFinance Act 1990 (c. 29), section 16 and Schedule 19, Part III.
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