HC Deb 23 March 1987 vol 113 c132

Resolved, That provision may be made with respect to—

  1. (a) the setting of advance corporation tax against corporation tax on profits arising from oil extraction activities or oil rights, within the meaning of Part II of the Oil Taxation Act 1975; and
  2. (b) the repayment of advance corporation tax under section 17(3) of that Act and section 127(5) of the Finance Act 1981.—[Mr. Lawson.]