
1 
This Order may be cited as the Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) Order 1993 and shall come into force on 6th February 1993.
2 
For the purposes of section 38A of the Value Added Tax Act 1983 the prescribed rate shall be 8 per cent.
Tim Wood
Tim Kirkhope
Two of the Lords Commissioners of Her Majesty’s Treasury
4th February 1993