Cash equivalentsN.I.
27.—(1) The Department may by regulations make provision about the calculation and verification of cash equivalents for the purposes of Article 26.
(2) The power conferred by paragraph (1) includes power to provide for calculation or verification—
(a)in such manner as may, in the particular case, be approved by a person prescribed by the regulations, or
(b)in accordance with guidance from time to time prepared by a person so prescribed.