Paragraph 80 Oil Taxation Act 1975

(1)

Paragraph 8^f1 is amended as follows.

(2)

For sub-paragraph (1)(a) substitute—

“(a)
an appeal is made against a determination by the tribunal on an appeal under paragraph 5 above; and”

(3)

In sub-paragraph (1)(b) for “Special Commissioners” substitute “tribunal”.

(4)

In sub-paragraph (5) after “court” add “or the tribunal”.

Annotations

f1: Sub-paragraph (1) of paragraph 8 was amended by regulation 2(1) of, and paragraph 19 of Schedule 1 to, S.I. 1994/1813.