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The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) (No. 2) Order 1991

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This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.

Explanatory Note

(This note is not part of the Order)

This 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).

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