
1 
This Order may be cited as the Finance Act 1985 (Interest on Tax) (Prescribed Rate) (No.3) Order 1991 and shall come into force on 6th July 1991.
2 
For the purposes of subsections (1), (3) and (6) of section 18 of the Finance Act 1985 the prescribed rate shall be 10 per cent.
Sydney Chapman
Thomas Sackville
Two of the Lords Commissioners of Her Majesty’s Treasury
26th June 1991