
1 
This Order may be cited as the Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) (No. 2) Order 1991 and shall come into force on 16th October 1991.
2 
For the purposes of section 38A of the Value Added Tax Act 1983 the prescribed rate shall be 10.25 per cent.
Sydney Chapman
Irvine Patnick
Two of the Lords Commissioners of Her Majesty’s Treasury
14th October 1991