# The Finance Act 1985 (Interest on Tax) (Prescribed Rate) Order 1991, Introduction: Introductory text


VALUE ADDED TAX
Made 26th February 1991
Laid before Parliament 1st March 1991
Coming into force 6th March 1991
The Treasury, in exercise of the power conferred on them by section 18(8) of the Finance Act 1985, hereby make the following Order:

---
Source: https://www.legislation.gov.uk/uksi/1991/348/introduction (the official version)
Page: https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1991/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.