Paragraph 74 Oil Taxation Act 1975

(1)

Paragraph 14^f1 is amended as follows.

(2)

In sub-paragraph (1)—

(a)

omit “to the Special Commissioners”; and

(b)

for “the Board” substitute “HMRC”.

(3)

For sub-paragraph (2) substitute—

“(2)
The notice of appeal must specify the grounds of appeal.”.”

(4)

In sub-paragraph (8) for “the Board”, in both places, substitute “HMRC”.

(5)

In sub-paragraph (9)—

(a)

for “the Board” (in both places) substitute “HMRC”;

(b)

for “Special Commissioners” substitute “tribunal”; and

(c)

for “Commissioners” substitute “tribunal”.

(6)

In sub-paragraph (10)—

(a)

for “, on the appeal,” substitute “the appeal that is notified to the tribunal and”;

(b)

for “a majority of the Commissioners present at the hearing” substitute “the tribunal”; and

(c)

for “Commissioners”, in both of the other places, substitute “tribunal”.

(7)

For sub-paragraph (11) substitute “Notwithstanding the provisions of sections 11 and 13 of the TCEA 2007 the decision of the tribunal shall be final and conclusive.”.

Annotations

Footnotes

f1: Paragraph 14 was amended by section 130 of the Finance Act 1976 (c. 40).