{
  "url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1990/article-2",
  "json_url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1990/article-2.json",
  "legislation": "uksi/1990/523",
  "legislation_title": "The Finance Act 1985 (Interest on Tax) (Prescribed Rate) Order 1990",
  "legislation_url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1990",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "For the purposes of sections 18(1), 18(3) and 18(6) of the Finance Act 1985 the prescribed rate shall be 13 per cent.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 18(1) was amended by sections 14 and 18 of, and part III of Schedule 14 to, the Finance Act 1988 (c. 39)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/523/article/2",
    "retrieved_at": "2026-10-29T15:24:58.269666+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."
}