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Section 5 Interest where stamp duty repaid under judgment.F2

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 Ministry of FinanceF1, the court may order it to be repaid with such interest as the court may determine.

Annotations

Textual amendments

F1

functions transf. by SI 1973/2163

F2

Rep. with saving by 1999 c. 16