OpenLegislation

Article 2

Original text. Later amendments are not shown.

For the purposes of sections 18(1), 18(3) and 18(6) of the Finance Act 1985f1 the prescribed rate shall be 13 per cent.

Annotations

Footnotes

f1

Section 18(1) was amended by sections 14 and 18 of, and part III of Schedule 14 to, the Finance Act 1988 (c. 39)