Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 35 U.K. Set off against oil profits: minor and consequential amendments

ICTA U.K.

7 U.K. In section 826 (interest on tax overpaid), in subsection (7A)(b), after “set off” insert “ (whether under section 393A(1) or 393B(3)) ”.