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“equivalent stock” has the meaning assigned to it by section 87 subject to references—

(a) interest on that sum at the rate of 1 per cent per month or part of a month 0.0322 per cent for each day or part of a day from the first day interest on that sum, calculated in accordance with section 159D, after the expiration of the period of 6 months 12 months referred to in subsection (3) to the date of payment of that sum, and