Rectification. Loan documentation: interest clause. Composite rate tax.Both parties to a contract were mistaken as to the tax regime which applied. Section 476(5) ICTA 1988. Crawley Borough Council (the lender) was entitled to have the contract rectified so that the net amount of interest received would indeed be the rate of interest specified in the original contract.David Goldberg KC and John Walters KC appeared for the taxpayer