{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-interest-on-overpayments-etc-prescribed-rate-order-1991/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-interest-on-overpayments-etc-prescribed-rate-order-1991/introduction.json",
  "legislation": "uksi/1991/1754",
  "legislation_title": "The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) Order 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-interest-on-overpayments-etc-prescribed-rate-order-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 26th July 1991\nbefore the House of Commons 26th July 1991\nComing into force 27th July 1991\nThe 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:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55; section 38A was inserted by section 17 of the Finance Act 1991 (c. 31)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1754/introduction",
    "retrieved_at": "2026-10-29T14:40:07.712433+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."
}