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Article 2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

For the purposes of Schedule 6 to the Finance Act 1994 the prescribed rates shall be—

(a)

in the case of paragraph 7 (interest payable to the Commissioners of Customs and Excise), 5.5 per cent. per annum; and

(b)

in the case of paragraph 9 (interest payable by the Commissioners of Customs and Excise), 8 per cent. per annum.