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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order, which comes into force on 1st November 1994, prescribes the rate of interest for the purposes of paragraph 7 of Schedule 6 to the Finance Act 1994(c. 9) (interest on duty recovered or recoverable by assessment); and the rate of interest for the purposes of paragraph 9 of Schedule 6 to that Act (interest in certain cases of official error).