1In section 86 of the Taxes Management Act 1970 (interest on tax assessed in addition to deducted tax etc.), so far as it has effect without the substitutions made by paragraph 23 of Schedule 19 to the [1994 c. 9.] Finance Act 1994 and section 110 of the [1995 c. 4.] Finance Act 1995, in subsection (2)(b) after “the basic rate” there shall be inserted “or the lower rate”.