# The Finance Act 1985 (Interest on Tax) (Prescribed Rate) Order 1992, Article 2


For the purposes of subsections (1), (3) and (6) of section 18 of the Finance Act 1985 the prescribed rate shall be 7.75 per cent.

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Source: https://www.legislation.gov.uk/uksi/1992/2745/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1992/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.