# The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) Order 1991, Introduction: Introductory text


VALUE ADDED TAX
Made 26th July 1991
before the House of Commons 26th July 1991
Coming into force 27th July 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/1991/1754/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-interest-on-overpayments-etc-prescribed-rate-order-1991/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.