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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order provides that the amendments made to section 18 of the Finance Act 1985 (interest on tax etc. recovered or recoverable by assessment) by paragraph 4 of Schedule 2 to the Finance Act 1993 shall apply in relation to interest on amounts assessed or, as the case may be, paid on or after 1st October 1993.