{
  "url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1993/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1993/introduction.json",
  "legislation": "uksi/1993/421",
  "legislation_title": "The Finance Act 1985 (Interest on Tax) (Prescribed Rate) Order 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rate-order-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 2nd March 1993\nLaid before the House of Commons 3rd March 1993\nComing into force 6th March 1993\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/1993/421/introduction",
    "retrieved_at": "2026-10-29T14:04:08.030926+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."
}