
1 
This Order may be cited as the Income Tax (Official Rate of Interest on Beneficial Loans) (No. 2) Order 1987 and shall come into force on 6th June 1987.
2 
For the purposes of section 66 of, and Schedule 8 to, the Finance Act 1976 (which impose a charge to income tax on beneficial loans) the official rate of interest is prescribed to be 10é per cent. per annum.
Peter Lloyd 
Mark Lennox-Boyd
Two of the Lords Commissioners of Her Majesty’s Treasury 
13th May 1987