Paragraph 77 Oil Taxation Act 1975

(1)

Paragraph 5 is amended as follows.

(2)

In sub-paragraph (1)—

(a)

after “person may” insert “appeal”; and

(b)

omit “appeal to the Special Commissioners”.

(3)

In sub-paragraph (2)—

(a)

after “On an appeal” insert “that is notified to the tribunal”; and

(b)

for “appear and be heard” substitute “be a party”.

(4)

In sub-paragraph (3) after “any time” insert “before it is notified to the tribunal”.

(5)

In sub-paragraph (4)—

(a)

after “On an appeal” insert “that is notified to the tribunal”; and

(b)

for “Special Commissioners” substitute “tribunal”.

(6)

After sub-paragraph (4) insert—

“(5)
The provisions of paragraphs 14A to 14I of Schedule 2^f1 shall apply to appeals under this paragraph subject to any necessary modifications.”.

Annotations