http://www.legislation.gov.uk/uksi/1994/2542/contents/made

The Value Added Tax Act 1994 (Interest on Tax) (Prescribed Rate) Order 1994

VAT

Tax

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

This Order increases the prescribed rate of interest for the purposes of section 74 of the Value Added Tax Act 1994 (interest on VAT recovered or recoverable by assessment) from 5.50 per cent. to 6.25 per cent. with effect from 6th October 1994.