art 2
For the purposes of subsections (1), (3) and (6) of section 18 of the Finance Act 1985 the prescribed rate shall be 12.25 per cent.
The Finance Act 1985 (Interest on Tax) (Prescribed Rate)(No. 2) Order 1990 art 2
The Finance Act 1985 (Interest on Tax) (Prescribed Rate)(No. 2) Order 1990 art 2
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