# The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) (No. 2) Order 1991, Article 1


This Order may be cited as the Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) (No. 2) Order 1991 and shall come into force on 16th October 1991.

---
Source: https://www.legislation.gov.uk/uksi/1991/2282/article/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-interest-on-overpayments-etc-prescribed-rate-no-2-order-1991/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.