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1(1)For the purposes of this Schedule a “disadvantaged area” means an area designated as a disadvantaged area by regulations made by the Treasury.
(2)The regulations may—
(a)designate specified areas as disadvantaged areas, or
(b)provide for areas of a description specified in the regulations to be designated as disadvantaged areas.
(3)If the regulations so provide, the designation of an area as a disadvantaged area shall have effect for such period as may be specified by or determined in accordance with the regulations.
(4)The regulations may—
(a)make different provision for different cases, and
(b)contain such incidental, supplementary, consequential or transitional provision as appears to the Treasury to be necessary or expedient.
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