# The Finance Act 1985 (Interest on Tax) (Prescribed Rate) Order 1990, Note: Explanatory note


(This note is not part of the Order)
This Order sets the prescribed rate of interest for the purposes of section 18 of the Finance Act 1985 (interest on tax etc. recovered or recoverable by assessment).

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Source: https://www.legislation.gov.uk/uksi/1990/523/note (the official version)
Page: https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1990/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.