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Interest charged under Part IX of this Act shall be treated for the purposes—
(a)of sections 61, 63 and 65 to 68 above, and
(b)of section 35(2)(g)(i) of the Crown Proceedings Act 1947 (rules of court to impose restrictions on set-off and counterclaim where the proceedings or set-off or counterclaim relate to taxes) and of any rules of court (including county court rules) for England and Wales or Northern Ireland, which impose such a restriction, and
(c)of section 35(2)00 of the said Act of 1947 as set out in section 50 of that Act (which imposes corresponding restrictions in Scotland),
as if it were tax charged and due and payable under the assessment to which it relates.
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