SCHEDULES
SCHEDULE 15Oil activities: transferable tax history
PART 4Effect of a TTH election on the purchaser
28Supplementary provision: repayment and enquiries
For the purposes of section 59D(2) of TMA 1970 (repayment of excess corporation tax), the following amounts paid by the seller are treated as having been paid by the purchaser—
a
b
the amount of supplementary charge in respect of the transferred adjusted ring fence profits amount for that accounting period.