# Oil Taxation Act 1975, Paragraph 14A


(1) This paragraph applies if notice of appeal has been given to HMRC.
(2) In such a case—
(a) the participator may notify HMRC that the participator requires HMRC to review the matter in question (see paragraph 14B),
(b) HMRC may notify the participator of an offer to review the matter in question (see paragraph 14C), or
(c) the participator may notify the appeal to the tribunal (see paragraph 14D).
(3) See paragraphs 14G and 14H for provision about notifying appeals to the tribunal after a review has been required by the participator or offered by HMRC.
(4) This paragraph does not prevent the matter in question from being dealt with in accordance with paragraph 14(9).

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Source: https://www.legislation.gov.uk/ukpga/1975/22/schedule/2/paragraph/14A (the official version)
Page: https://openlegislation.uk/oil-taxation-act-1975/schedule-2/paragraph-14A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.