SCHEDULES

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

ICTA U.K.

5 U.K. In section 393A (losses: set off against profits of the same, or an earlier, accounting period), after subsection (2C) insert—

“(2D) Section 393B makes further provision about setting off losses in cases where subsection (2C) applies.”