
1 
This Order may be cited as the Stamp Duty Reserve Tax (Interest on Tax Repaid) Order 1988 and shall come into force on 6th May 1988.
2 
The rate specified, which for the purposes of section 92 of the Finance Act 1986 is the appropriate rate, is 7.75 per cent. per annum.
Mark Lennox Boyd
Michael Neubert
Two of the Lords Commissioners of Her Majesty’s Treasury
21st April 1988