# Oil Taxation Act 1975, Paragraph 14B


(1) Sub-paragraphs (2) and (3) apply if the participator notifies HMRC that the participator requires HMRC to review the matter in question.
(2) HMRC must, within the relevant period, notify the participator of HMRC’s view of the matter in question.
(3) HMRC must review the matter in question in accordance with paragraph 14E.
(4) The participator may not notify HMRC that the participator requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if—
(a) the participator has already given a notification under this paragraph in relation to the matter in question,
(b) HMRC have given a notification under paragraph 14C in relation to the matter in question, or
(c) the participator has notified the appeal to the tribunal under paragraph 14D.
(5) In this paragraph “relevant period” means—
(a) the period of 30 days beginning with the day on which HMRC receive the notification from the participator, or
(b) such longer period as is reasonable.

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