{
  "url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rateno-2-order-1990/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rateno-2-order-1990/introduction.json",
  "legislation": "uksi/1990/2113",
  "legislation_title": "The Finance Act 1985 (Interest on Tax) (Prescribed Rate)(No. 2) Order 1990",
  "legislation_url": "https://openlegislation.uk/finance-act-1985-interest-on-tax-prescribed-rateno-2-order-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 24th October 1990\nLaid before the House of Commons 26th October 1990\nComing into force 6th November 1990\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/1990/2113/introduction",
    "retrieved_at": "2026-10-29T14:58:48.667380+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."
}