section 15A of the Stamp Act 1891;

section 8(9) of the M1Finance Act 1894,

section 18 of the M2Finance Act 1896,

section 61(5) of the M3Finance (1909-10) Act 1910,

section 17(3) of the M4Law of Property Act 1925,

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2sections 59C, 86, 86A, 87, 87A, F388, 103A of the M5Taxes Management Act 1970,

paragraph 3 of Schedule 16A to the M6Finance Act 1973,

section 48(1) of the Finance Act 1975,

F5paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits Act 1992,

section 71(8A) of the M7 Social Security Administration Act 1992, and section 69(8A) of the M8 Social Security Administration (Northern Ireland) Act 1992, as they have effect in any case where the overpayment was made in respect of working families’ tax credit or disabled person’s tax credit;

paragraphs 15 and 16 of Schedule 2, and paragraph 8 of Schedule 5, to the M9Oil Taxation Act 1975,

section 283 of the M10Taxation of Chargeable Gains Act 1992;

paragraph 59 of Schedule 8 to the M11Development Land Tax Act 1976,

sections 233F24, 235(1) and 236(3) and (4) of the M12Inheritance Tax Act 1984,

section 92 of the Finance Act 1986, and

sections F8. . . F19... 824, 825 and 826 of, F9and paragraph 6B of Schedule 3 to and paragraph 3 of Schedule 19A to, the M13Taxes Act 1988. F10and

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F12and

section 14(4) of the Ports Act 1991.

paragraph 8 of Schedule 4 to the Tax Credits Act 1999., F20...

section 110 of the Finance Act 1999.

paragraph 8 of Schedule 1 to the Employment Act 2002.

paragraph 8 of Schedule I to the Employment (Northern Ireland) Order 2002.F17, and

Chapter 7 of Part 3 of the Income Tax (Earnings and Pensions) Act 2003.

sections 87, 88 and 89 of the Finance Act 2003.

make different provision for different enactments or for different purposes of the same enactment,

either themselves specify a rate of interest for the purposes of an enactment or make provision for any such rate to be determined by reference to such rate or the average of such rates as may be referred to in the regulations,

provide for rates to be reduced below, or increased above, what they otherwise would be by specified amounts or by reference to specified formulae,

provide for rates arrived at by reference to averages to be rounded up or down,

provide for circumstances in which alteration of a rate of interest is or is not to take place, and

provide that alterations of rates are to have effect for periods beginning on or after a day determined in accordance with the regulations in relation to interest running from before that day as well as from or from after that day.