Finance Act 1994

Interest: specified rate

11(1)In paragraphs 7 and 9 above, “the specified rate” means such rate as may be specified in an order.

(2)An order specifying rates of interest—

(a)may specify different rates for different purposes,

(b)shall apply to interest for periods beginning on or after the date when the order is expressed to come into force, whether or not interest runs from before that date.