xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

[F1SCHEDULE B1S.Setting the rate for section B1(1): Scotland

Procedure for regulationsS.

31(1)Regulations under this schedule may—S.

(a)make provision to apply in all cases, or

(b)make different provision for different circumstances.

(2)Regulations under this schedule are subject to the affirmative procedure.]