# The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) (No. 2) Order 1991, Introduction: Introductory text


VALUE ADDED TAX
Made 14th October 1991
Laid before the House of Commons 15th October 1991
Coming into force 16th October 1991
The Treasury, in exercise of the powers conferred on them by section 38A(3) of the Value Added Tax Act 1983, hereby make the following Order:

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