SCHEDULES

SCHEDULE 15 U.K.Charge to income tax on benefits received by former owner of property

Regulations U.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.