The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) Order 1991
This Order, which comes into force on 27th July 1991, prescribes the rate of interest for the purposes of section 38A of the Value Added Tax Act 1983 (interest in certain cases of official error). The Order also prescribes, for cases where interest runs from before the date on which it comes into force, rates for periods ending before that date.