Section 1
This Order may be cited as the Finance Act 1985 (Interest on Tax) (Prescribed Rate) Order 1990 and shall come into force on 1st April 1990.
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This Order may be cited as the Finance Act 1985 (Interest on Tax) (Prescribed Rate) Order 1990 and shall come into force on 1st April 1990.
For the purposes of sections 18(1), 18(3) and 18(6) of the Finance Act 1985 the prescribed rate shall be 13 per cent.
The Finance Act 1985 (Interest on Tax) (Prescribed Rate) Order 1990 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1990-523
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本頁資料來源:legislation.gov.uk (The National Archives)·整理提供:法律人 LawPlayer· lawplayer.com