# The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) Order 1991, Article 1


This Order may be cited as the Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) Order 1991 and shall come into force on 27th July 1991.

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Source: https://www.legislation.gov.uk/uksi/1991/1754/article/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-interest-on-overpayments-etc-prescribed-rate-order-1991/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.