Related Commentary  Related HMRC Manuals

178(1)  The rate of interest applicable for the purposes of an enactment to which this section applies shall be the rate which for the purposes of that enactment is provided for by regulations made by the Treasury under this section.

178(2)  This section applies to–

(aa)section 15A of the Stamp Act 1891;

(a)section 8(9) of the Finance Act 1894,

(b)section 18 of the Finance Act 1896,

(c)section 61(5) of the Finance (1909–10) Act 1910,

(d)section 17(3) of the Law of Property Act 1925,

(e)[Repealed by Land Registration Act 2002, s. 135 and Schedule 13.]

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