{
  "url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-no2-order-1991",
  "json_url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-no2-order-1991.json",
  "id": "uksi/1991/1078",
  "title": "The Finance Act 1985 (Interest on Tax) (Prescribed Rate) (No.2) Order 1991",
  "short_title": "Finance Act 1985 (Interest on Tax) (Prescribed Rate) 1991",
  "long_title": "This Order reduces from 11.50 per cent. to 10.75 per cent. theprescribed rate of interest for the purposes of section 18 of theFinance Act 1985 (interest on tax etc recovered or recoverable byassessment).",
  "citation": "S.I. 1991/1078",
  "type": "uksi",
  "year": "1991",
  "number": "1078",
  "version": "current",
  "date": "1991-04-25",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-no2-order-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-no2-order-1991/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-no2-order-1991/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-no2-order-1991/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-no2-order-1991/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1985/54",
      "title": "Finance Act 1985",
      "url": "https://openlegislation.uk/finance-act-1985",
      "provisions": [
        "section/18"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-no2-order-1991/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-no2-order-1991/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-no2-order-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1078",
    "retrieved_at": "2026-10-29T14:45:02.126154+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."
}