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3. The prescribed rate of interest for the purposes of section 47(1) of the Finance (No. 2) Act 1975(1)and sections 824(1) and 825(2) of the Income and Corporation Taxes Act 1988 (supplement in respect of repayments of certain taxes) shall be 9.75 per cent. per anum.
Section 47 was amended by section 72(7) of, and Part VII of Schedule 16 to, the Finance Act 1987 (c. 16).
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