
1 
This Order may be cited as the Finance Act 1985 (Interest on Tax) (Prescribed Rate) (No.2) Order 1993 and shall come into force on 6th January 1994.
2 
For the purposes of subsections (1), (3) and (6) of section 18 of the Finance Act 1985 the prescribed rate shall be 5.50 per cent.
Tim Wood
Andrew Mackay
Two of the Lords Commissioners of Her Majesty’s Treasury
16th December 1993