# Oil Taxation Act 1975, Paragraph 14H


(1) This paragraph applies if—
(a) HMRC have offered to review the matter in question (see paragraph 14C), and
(b) the participator has not accepted the offer.
(2) The participator may notify the appeal to the tribunal within the acceptance period.
(3) But if the acceptance 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 “acceptance period” has the same meaning as in paragraph 14C.

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