Section 1
This Order may be cited as the Value Added Tax Act 1994 (Interest on Tax) (Prescribed Rate) Order 1994 and shall come into force on 6th October1994.
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Statutory Instrument
The Value Added Tax Act 1994 (Interest on Tax) (Prescribed Rate) Order 1994
Section 2
For the purposes of subsections (1), (2) and (4) of section 74 of the Value Added Tax Act 1994 the prescribed rate shall be 6.25 per cent.
2 sections
Cite this legislation
The Value Added Tax Act 1994 (Interest on Tax) (Prescribed Rate) Order 1994 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1994-2542
Contains public sector information licensed under the Open Government Licence v3.0.
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