{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-interest-on-tax-repaid-order-1988/article-2",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-interest-on-tax-repaid-order-1988/article-2.json",
  "legislation": "uksi/1988/758",
  "legislation_title": "The Stamp Duty Reserve Tax (Interest on Tax Repaid) Order 1988",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-interest-on-tax-repaid-order-1988",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The rate specified, which for the purposes of section 92 of the Finance Act 1986 is the appropriate rate, is 7.75 per cent. per annum.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 92(4A) was added by paragraph 7 of Schedule 7 to the Finance Act 1987 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/758/article/2",
    "retrieved_at": "2026-10-29T16:07:28.341545+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}