
1 
This Order may be cited as the Stamp Duty Reserve Tax (Interest on Tax Repaid) (No. 3) Order 1987 and shall come into force on 6th September 1987.
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.
Peter Lloyd
David Lightbown
Two of the Lords Commissioners of Her Majesty’s Treasury
20th August 1987