# The Stamp Duty Reserve Tax (Interest on Tax Repaid) (No. 2) Order 1987, Article 2


The rate specified, which for the purposes of section 92 of the Finance Act 1986 is the appropriate rate, is 8.25 per cent. per annum.

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Source: https://www.legislation.gov.uk/uksi/1987/888/article/2 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-interest-on-tax-repaid-no-2-order-1987/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.