{
  "url": "https://openlegislation.uk/insurance-premium-tax-prescribed-rates-of-interest-order-1994/article-2",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-prescribed-rates-of-interest-order-1994/article-2.json",
  "legislation": "uksi/1994/1819",
  "legislation_title": "The Insurance Premium Tax (Prescribed Rates of Interest) Order 1994",
  "legislation_url": "https://openlegislation.uk/insurance-premium-tax-prescribed-rates-of-interest-order-1994",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "For the purposes of paragraph 21 of Schedule 7 to the Finance Act 1994 the prescribed rate shall be 5.5 per cent. per annum.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1819/article/2",
    "retrieved_at": "2026-10-29T13:29:43.478359+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."
}