
1 
This Order may be cited as the Stamp Duty Reserve Tax (Interest on Tax Repaid) (No.2) Order 1988 and shall come into force on 6th August 1988.
2 
The rate specified, which for the purposes of section 92 of the Finance Act 1986 is the appropriate rate, is 9.75 per cent. per annum.
Michael Neubert
Mark Lennox-Boyd
Two of the Lords Commissioners of Her Majesty’s Treasury
25th July 1988