{
  "url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-tax-prescribed-rate-order-1995",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-tax-prescribed-rate-order-1995.json",
  "id": "uksi/1995/521",
  "title": "The Value Added Tax Act 1994 (Interest on Tax) (Prescribed Rate) Order 1995",
  "short_title": "Value Added Tax Act 1994 (Interest on Tax) (Prescribed Rate) 1995",
  "long_title": "This Order raises from 6.25 per cent. to 7 per cent. the prescribed rate of interest for the purposes of section 74 of the Value Added Tax Act 1983 (interest on VAT recovered or recoverable by assessment with effect from 6th March 1995).",
  "citation": "S.I. 1995/521",
  "type": "uksi",
  "year": "1995",
  "number": "521",
  "version": "current",
  "date": "1995-03-01",
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  "extent": null,
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      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-tax-prescribed-rate-order-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-tax-prescribed-rate-order-1995/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-tax-prescribed-rate-order-1995/article-2",
      "extent": null,
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    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-tax-prescribed-rate-order-1995/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-tax-prescribed-rate-order-1995/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
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  "changes_made_to": 0,
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  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-tax-prescribed-rate-order-1995/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-tax-prescribed-rate-order-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/521",
    "retrieved_at": "2026-10-29T13:15:09.875264+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."
}