Paragraph 85 Oil Taxation Act 1975

(1)

Paragraph 3 of Schedule 8 (allowance of unrelievable field loss) is amended as follows.

(2)

In sub-paragraph (1) omit “to the Special Commissioners”.

(3)

In sub-paragraph (2) after “any time” insert “before it is notified to the tribunal”.

(4)

After sub-paragraph (2) insert—

“(3)
The provisions of paragraphs 14A to 14I of Schedule 2^f1 shall apply to appeals under this paragraph subject to any necessary modifications.”.

Annotations