Section 1
This Order may be cited as the Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) Order 1991 and shall come into force on 27th July 1991.
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Statutory Instrument
The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) Order 1991
Section 2
For the purposes of section 38A of the Value Added Tax Act 1983 interest shall be payable at the rates specified in the following Table–
TABLE
2 sections
Cite this legislation
The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) Order 1991 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1991-1754
Contains public sector information licensed under the Open Government Licence v3.0.
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