Section 1
This Order may be cited as the Stamp Duty Reserve Tax (Interest on Tax Repaid) Order 1987 and shall come into force on 6th April 1987.
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Statutory Instrument
The Stamp Duty Reserve Tax (Interest on Tax Repaid) Order 1987
Section 2
The rate specified, which for the purposes of section 92 of the Finance Act 1986 is the appropriate rate, is 9 per cent. per annum.
2 sections
Cite this legislation
The Stamp Duty Reserve Tax (Interest on Tax Repaid) Order 1987 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1987-514
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