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Finance Act 2004

Finance Act 2004 Sch 15 para 20

Sch 15 para 20

(1) Regulations under this Schedule may— (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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