# Oil Taxation Act 1975, Paragraph 14F


(1) This paragraph applies if HMRC give notice of the conclusions of a review (see paragraph 14E(6) and (9)).
(2) The conclusions are to be treated as if they were an agreement in writing under paragraph 14(9) for the settlement of the matter in question.
(3) Sub-paragraph (2) does not apply to the matter in question if, or to the extent that, the participator notifies the appeal to the tribunal under paragraph 14G.

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