
1 
This Order may be cited as the Finance Act 1985 (Interest on Tax) (Prescribed Rate) Order 1990 and shall come into force on 1st April 1990.
2 
For the purposes of sections 18(1), 18(3) and 18(6) of the Finance Act 1985 the prescribed rate shall be 13 per cent.
Stephen Dorrell
John M Taylor
Two of the Lords Commissioners of Her Majesty’s Treasury
7th March 1990