{
  "url": "https://openlegislation.uk/estate-duty-interest-on-unpaid-duty-order-1988/article-2",
  "json_url": "https://openlegislation.uk/estate-duty-interest-on-unpaid-duty-order-1988/article-2.json",
  "legislation": "uksi/1988/1276",
  "legislation_title": "The Estate Duty (Interest on Unpaid Duty) Order 1988",
  "legislation_url": "https://openlegislation.uk/estate-duty-interest-on-unpaid-duty-order-1988",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The rate of interest payable under the following enactments, namely—\n(a) section 18 of the Finance Act 1896;\n(b) section 61(5) of the Finance (1909—10) Act 1910; and\n(c) section 17(3) of the Law of Property Act 1925 and section 73(6) of the Land Registration Act 1925,\nshall, as regards interest accruing on or after 6th August 1988, be 8 per cent. per annum.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1896 c. 28."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1910 c. 8; section 61(5) was amended by section 9 of the Finance Act 1912 (c. 8)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1925 c. 20."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1925 c. 21."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1276/article/2",
    "retrieved_at": "2026-10-29T16:02:59.268267+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}