
1 
This Order may be cited as the Finance Act 1985 (Interest on Tax) (Prescribed Rate) (No. 2) Order 1992 and shall come into force on 6th December 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 per cent.
Gregory Knight
Tim Boswell
Two of the Lords Commissioners of Her Majesty’s Treasury
2nd December 1992