{
  "url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1990/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1990/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 7th March 1990\nLaid before the House of Commons 9th March 1990\nComing into force 1st April 1990\nThe Treasury, in exercise of the power conferred on them by section 18(8) of the Finance Act 1985, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 54"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/523/introduction",
    "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."
}