Point in time view as at 01/05/2010.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Regulations.
20(1)Regulations under this Schedule may—U.K.
(a)make different provision for different cases, and
(b)include transitional provisions and savings.
(2)Any power conferred by this Schedule to prescribe a rate of interest includes power—
(a)to prescribe different rates in relation to property of different descriptions, and
(b)to prescribe a rate by reference to a rate specified in the regulations.
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