Paragraph 81 Oil Taxation Act 1975

(1)

Paragraph 9^f1 is amended as follows.

(2)

In sub-paragraph (3) omit “to the Special Commissioners”.

(3)

In sub-paragraph (5) after “any time” insert “before it is notified to the tribunal”.

(4)

In sub-paragraph (7) for “Special Commissioners” substitute “tribunal”.

(5)

In sub-paragraph (8)—

(a)

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

(b)

for “Special Commissioners” substitute “tribunal”.

(6)

In sub-paragraph (10)(a) omit “to the Special Commissioners”.

(7)

In sub-paragraph (10)(b) for “Special Commissioners” substitute “tribunal”.

Annotations

f1: Paragraph 9 was inserted by section 40(1) of the Finance Act 1983 (c. 28).