Oil Taxation Act 1975 (c. 22)U.K.
9U.K.The Oil Taxation Act 1975 is amended as follows.
10U.K.In section 3(4) (expenditure not allowable under the section) for paragraph (f) (which refers to notices under paragraph 4 of Schedule 15 to FA 1973), and the “or” preceding it, substitute “or
(f)any payment made in pursuance of a notice under section 77C of the Taxes Management Act 1970 (notice requiring licence-holder to pay unpaid tax assessed on non-UK resident);”.