http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/35

SCHEDULES

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

TMA 1970

1

In section 87A of TMA 1970 (interest on overdue corporation tax), in subsection (6)(a), after “set off” insert “ (whether under section 393A(1) or 393B(3)) ”.