
1 
This Order may be cited as the Stamp Duty Reserve Tax (Interest on Tax Repaid) (No. 4) Order 1987 and shall come into force on 6th December 1987.
2 
The rate specified, which for the purposes of section 92 of the Finance Act 1986 is the appropriate rate, is 8.25 per cent. per annum.
Mark Lennox-Boyd
David Lightbown
Two of the Lords Commissioners of Her Majesty’s Treasury
23rd November 1987