OpenLegislation

Article 2

Original text. Later amendments are not shown.

The rate specified, which for the purposes of section 92 of the Finance Act 1986f1 is the appropriate rate, is 9 per cent. per annum.

Annotations

Footnotes

f1

Section 92(4A) was added by paragraph 7 of Schedule 7 to the Finance Act 1987 (c. 16).