
1 
This Order may be cited as the Estate Duty (Northern Ireland) (Interest on Unpaid Duty) Order 1987 and shall come into force on 6th June 1987.
2 
The rate of interest payable under the following enactments, namely—
(a) section 18 of the Finance Act 1896;
(b) section 61(5) of the Finance (1909—10) Act 1910,shall, as regards interest accruing on or after 6th June 1987 be 6 per cent. per annum.
3 
Section 8(9) of the Finance Act 1984 shall, as regards interest accruing on or after 6th June 1987 have effect with the substitution of the word “six” for the word “eight”.
Peter Lloyd
Mark Lennox-Boyd
Two of the Lords Commissioners of Her Majesty’s Treasury
13th May 1987