{
  "url": "https://openlegislation.uk/area-boards-payments-for-use-of-tax-losses-order-1990/article-6",
  "json_url": "https://openlegislation.uk/area-boards-payments-for-use-of-tax-losses-order-1990/article-6.json",
  "legislation": "uksi/1990/267",
  "legislation_title": "The Area Boards (Payments for Use of Tax Losses) Order 1990",
  "legislation_url": "https://openlegislation.uk/area-boards-payments-for-use-of-tax-losses-order-1990",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Interest payments",
  "text": "The Secretary of State also hereby directs each Area Board, with each sum paid to the Generating Board pursuant to article 4 of this Order to pay to the Generating Board interest on that sum for the period commencing on the transfer date and ending on the date of actual payment at the rate provided for by regulations made under section 178 of the Finance Act 1989 for the purposes of section 86 of the Taxes Management Act 1970.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 26."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1970 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/267/article/6",
    "retrieved_at": "2026-10-29T15:27:50.096218+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}