# Finance Act 1965, Section 91: Interest where stamp duty repaid under judgment.

Extent: E+W+S

Where under section 13(4) of the Stamp Act 1891 (appeals against assessment of stamp duty) a court orders any sum to be repaid by the Commissioners of Inland Revenue, the court may order it to be repaid with such interest as the court may determine.

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Source: https://www.legislation.gov.uk/ukpga/1965/25/section/91 (the official version)
Page: https://openlegislation.uk/finance-act-1965/section-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.