Paragraph 7 F1F2
(1)
In this Schedule—
“Commissioners” means the Commissioners for Her Majesty‘s Revenue and Customs;
“participator”, in relation to a particular time, means a person who is a participator in the chargeable period which includes that time.
(2)
Expressions used in this Schedule and in Part 1 of the Oil Taxation Act 1975 have the same meaning in this Schedule as in Part 1 of that Act.
Annotations
Textual amendments
- F1
Sch. 20A inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 107(6), Sch. 33 para. 1
- F2
Sch. 20B paras. 2-7 and cross-headings substituted for Sch. 20B paras. 2-12 (retrospective to 23.11.2016) by Finance (No. 2) Act 2017 (c. 32), s. 44(1)(4)
Notes on Schedule 20B
Textual amendments
- F2
Sch. 20B: Sch. 20A renumbered as Sch. 20B (21.7.2009) by Finance Act 2009 (c. 10), Sch. 45 para. 3(1)