2. The rate specified, which for the purposes of section 92 of the Finance Act 1986(1) is the appropriate rate, is 9.75 per cent. per annum.
(1)
Section 92(4A) was added by paragraph 7 of Schedule 7 to the Finance Act 1987 (c. 16).
2. The rate specified, which for the purposes of section 92 of the Finance Act 1986(1) is the appropriate rate, is 9.75 per cent. per annum.
Section 92(4A) was added by paragraph 7 of Schedule 7 to the Finance Act 1987 (c. 16).