Section 1
This Order may be cited as the Income Tax (Official Rate of Interest on Beneficial Loans) (No. 3) Order 1988 and shall come into force on 6th October 1988.
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Statutory Instrument
The Income Tax (Official Rate of Interest on Beneficial Loans) (No. 3) Order 1988
Section 2
For the purposes of section 160 of, and Schedule 7 to, the Income and Corporation Taxes Act 1988 (which impose a charge to income tax on beneficial loans) the official rate of interest is prescribed to be 13.5 per cent. per annum.
2 sections
Cite this legislation
The Income Tax (Official Rate of Interest on Beneficial Loans) (No. 3) Order 1988 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1988-1622
Contains public sector information licensed under the Open Government Licence v3.0.
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