# Oil Taxation Act 1975, Paragraph 14G


(1) This paragraph applies if—
(a) HMRC have given notice of the conclusions of a review in accordance with paragraph 14E, or
(b) the period specified in paragraph 14E(6) has ended and HMRC have not given notice of the conclusions of the review.
(2) The participator may notify the appeal to the tribunal within the post-review period.
(3) If the post-review period has ended, the participator may notify the appeal to the tribunal only if the tribunal gives permission.
(4) If the participator notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
(5) In this paragraph “post-review period” means—
(a) in a case falling within sub-paragraph (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with paragraph 14E(6), or
(b) in a case falling within sub-paragraph (1)(b), the period that—
(i) begins with the day following the last day of the period specified in paragraph 14E(6), and
(ii) ends 30 days after the date of the document in which HMRC give notice of the conclusion of the review in accordance with paragraph 14E(9).

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