{
  "url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1992/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1992/introduction.json",
  "legislation": "uksi/1992/2745",
  "legislation_title": "The Finance Act 1985 (Interest on Tax) (Prescribed Rate) Order 1992",
  "legislation_url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 2nd November 1992\nLaid before the House of Commons 3rd November 1992\nComing into force 6th November 1992\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, the Finance Act 1990 (c. 29), section 16 and Schedule 19, Part III and the Finance (No. 2) Act 1992 (c. 48), section 14 and Schedule 3, paragraph 83."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2745/introduction",
    "retrieved_at": "2026-10-29T14:12:37.651202+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."
}