41.   This reduction reflects lower rates of interest earned on short term investment.

42.   Thirty-five years Stamp Duty is charged at a lower rate if the term does not exceed thirty-five years.

43.   Where work can be done by a less senior collegue it will be charged at a lower rate.

44.   This provision does not charge the basic rate of tax upon the settlor and special rules apply if the lower rate is in point.

45.   Mum Margaret has twin daughters Hannah, older by minutes, and Amy, who as the second child receives a lower rate of benefit than her sister.

46.   Naturally deposits would be attracted at higher rates than the equivalent domestic deposit rates and demand for lending would increase at lower rates.

47.   They argue that higher interest rates lead to a lower rate of growth of credit and the money supply and, consequently, a lower inflation rate.

48.   How will the Government respond to any request from Railtrack for an infrastructure grant to cover investment costs and enable lower rates to be charges to operators?

49.   Also, lower rates reduce borrowing costs and make stocks more attractive when compared with fixed-income securities.

50.   Also, the expectations of lower rates in the U.S. helped push stocks traded on Wall Street higher.