The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) (No. 2) Order 1991
1This Order may be cited as the Value Added Tax...
2For the purposes of section 38A of the Value Added...

1991 No. 2282

VALUE ADDED TAX

The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) (No. 2) Order 1991

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred on them by section 38A(3) of the Value Added Tax Act 19831, hereby make the following Order: