# The Estate Duty (Northern Ireland) (Interest on Unpaid Duty) (No. 2) Order 1988, Article 2


The rate of interest payable under the following enactments, namely—
(a) section 18 of the Finance Act 1896; and
(b) section 61(5) of the Finance (1909—10) Act 1910,
shall, as regards interest accruing on or after 6th October 1988, be 9 per cent. per annum.

---
Source: https://www.legislation.gov.uk/uksi/1988/1620/article/2 (the official version)
Page: https://openlegislation.uk/estate-duty-northern-ireland-interest-on-unpaid-duty-no-2-order-1988/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.