{
  "url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1991/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1991/introduction.json",
  "legislation": "uksi/1991/348",
  "legislation_title": "The Finance Act 1985 (Interest on Tax) (Prescribed Rate) Order 1991",
  "legislation_url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 26th February 1991\nLaid before Parliament 1st March 1991\nComing into force 6th March 1991\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; section 18 was amended by the Finance Act 1988 (c. 39), sections 14 and 18 and Schedule 14, Part III and the Finance Act 1990 (c. 29), section 16 and Schedule 19, Part III."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/348/introduction",
    "retrieved_at": "2026-10-29T14:50:49.804024+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."
}