Section 1
This Order may be cited as the Inheritance Tax and Capital Transfer Tax (Interest on Unpaid Tax) (No. 2) Order 1988 and shall come into force on 6th October 1988.
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Statutory Instrument
The Inheritance Tax and Capital Transfer Tax (Interest on Unpaid Tax) (No. 2) Order 1988
Section 2
The rate prescribed for the purposes of section 233 of the Inheritance Tax Act 1984 (interest on unpaid tax) shall be 9 per cent per annum and shall apply in each of the cases referred to in paragraphs (a) and (b) of section 233(2).
2 sections
Cite this legislation
The Inheritance Tax and Capital Transfer Tax (Interest on Unpaid Tax) (No. 2) Order 1988 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1988-1623
Contains public sector information licensed under the Open Government Licence v3.0.
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