{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-interest-on-overpayments-etc-prescribed-rate-no-2-order-1991/note",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-interest-on-overpayments-etc-prescribed-rate-no-2-order-1991/note.json",
  "legislation": "uksi/1991/2282",
  "legislation_title": "The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) (No. 2) Order 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-interest-on-overpayments-etc-prescribed-rate-no-2-order-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order reduces from 12 per cent to 10.25 per cent the prescribed rate of interest for the purposes of section 38A of the Value Added Tax Act 1983 (interest in certain cases of official error).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2282/note",
    "retrieved_at": "2026-10-29T14:36:53.084215+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."
}