
1 
This Order may be cited as the Finance Act 1985 (Interest on Tax) (Prescribed Rate) (No.4) Order 1991 and shall come into force on 6th October 1991.
2 
For the purposes of subsections (1), (3) and (6) of section 18 of the Finance Act 1985 the prescribed rate shall be 9.25 per cent.
Sydney Chapman
Nicholas Baker
Two of the Lords Commissioners of Her Majesty’s Treasury
1st October 1991