
1 
This Order may be cited as the Stamp Duty Reserve Tax (Interest on Tax Repaid) Order 1989 and shall come into force on 6th July 1989.
2 
The rate specified, which for the purposes of section 92 of the Finance Act 1986 is the appropriate rate, is 12.25 per cent. per annum.
David Lightbown
Kenneth Carlisle
Two of the Lords Commissioners of Her Majesty’s Treasury
12th June 1989