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

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Statutory Instrument

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

Citation

S.I. 1991/2282

As at

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Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1

This Order may be cited as the Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) (No. 2) Order 1991 and shall come into force on 16th October 1991.

Section 2

For the purposes of section 38A of the Value Added Tax Act 1983 the prescribed rate shall be 10.25 per cent.

2 sections

Cite this legislation

The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) (No. 2) Order 1991 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1991-2282

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com