5F1Interest where stamp duty repaid under judgment.N.I.
Where under section 13(4) of the Stamp Act 1891 (appeals against assessment of stamp duty) a court orders any sum to be repaid by the Ministry of FinanceF2, the court may order it to be repaid with such interest as the court may determine.
F1Rep. with saving by 1999 c. 16
F2functions transf. by SI 1973/2163