# Oil Taxation Act 1975, Paragraph 14D


(1) This paragraph applies if notice of appeal has been given to HMRC.
(2) The participator may notify the appeal to the tribunal.
(3) If the participator notifies the appeal to the tribunal, the tribunal is to decide the matter in question.
(4) Sub-paragraphs (2) and (3) do not apply in a case where—
(a) HMRC have given a notification of their view of the matter in question under paragraph 14B, or
(b) HMRC have given a notification under paragraph 14C in relation to the matter in question.
(5) In a case falling within sub-paragraph (4)(a) or (b), the participator may notify the appeal to the tribunal, but only if permitted to do so by paragraph 14G or 14H.

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