Paragraph 79 Oil Taxation Act 1975

(1)

Paragraph 7 is amended as follows.

(2)

In sub-paragraph (1)—

(a)

after “Where” insert “,”; and

(b)

for “the Special Commissioners determine” substitute “that is notified to the tribunal, the tribunal determines”.

(3)

In sub-paragraph (3) for “Special Commissioners” substitute “tribunal”.