
1 
This Order may be cited as the Finance Act 1985 (Interest on Tax) (Prescribed Rate) Order 1992 and shall come into force on 6th November 1992.
2 
For the purposes of subsections (1), (3) and (6) of section 18 of the Finance Act 1985 the prescribed rate shall be 7.75 per cent.
Irvine Patnick
Tim Wood
Two of the Lords Commissioners of Her Majesty’s Treasury
2nd November 1992