Finance Act 2004

RegulationsU.K.

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.