Section 1
This Order may be cited as the Income Tax (Official Rate of Interest on Beneficial Loans) Order 1989 and shall come into force on 6th July 1989.
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Statutory Instrument
The Income Tax (Official Rate of Interest on Beneficial Loans) Order 1989
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 15.5 per cent. per annum.
2 sections
Cite this legislation
The Income Tax (Official Rate of Interest on Beneficial Loans) Order 1989 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1989-1001
Contains public sector information licensed under the Open Government Licence v3.0.
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