This statutory instrument establishes the specific interest rate applicable to tax liabilities as mandated by the Finance Act 1985. The document is issued by the government of Great Britain to provide legal clarity on financial penalties and interest accrual for tax arrears. It serves as a regulatory mechanism to ensure consistent application of interest rates across fiscal assessments during the 1990 period.

Legal professionals and tax practitioners utilize this document as a primary source for historical tax compliance and audit verification. It is a highly technical text intended for use within legal and governmental archives rather than for general public consumption.