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On and after 6th January 1989 this Order increases from 10.75 per cent. per annum to 11.5 per cent. per annum the rate of interest chargeable on unpaid income tax, surtax, capital gains tax, corporation tax (including advance corporation tax), development land tax, petroleum revenue tax, profits tax, excess profits tax, excess profits levy and on overpaid development land tax. The Order also provides that on and after 6th January 1989 supplement in respect of repayments of certain taxes will be at the rate of 11.5 per cent. per annum instead of 10.75 per cent. per annum.
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