Paragraph 4
A reference in this Schedule to interest is a reference to interest at such rate as may be determined to be appropriate in accordance with directions given by the Treasury; and different rates may be so determined in relation to—
(a)
different times,
(b)
different descriptions of relevant receipts, and
(c)
different sub-paragraphs of paragraph 2 above, and different expenditure or other amounts referred to in any of those sub-paragraphs.