{
  "url": "https://openlegislation.uk/oil-taxation-act-1975/schedule-2/paragraph-14I",
  "json_url": "https://openlegislation.uk/oil-taxation-act-1975/schedule-2/paragraph-14I.json",
  "legislation": "ukpga/1975/22",
  "legislation_title": "Oil Taxation Act 1975",
  "legislation_url": "https://openlegislation.uk/oil-taxation-act-1975",
  "path": "schedule/2/paragraph/14I",
  "kind": "paragraph",
  "number": "14I",
  "heading": null,
  "text": "(1) In paragraphs 14A to 14H—\n(a) “matter in question” means the matter to which an appeal relates;\n(b) a reference to a notification is a reference to a notification in writing.\n(2) In paragraphs 14A to 14H, a reference to the participator includes a person acting on behalf of the participator except in relation to—\n(a) notification of HMRC’s view under paragraph 14B(2);\n(b) notification by HMRC of an offer of review (and of their view of the matter) under paragraph 14C;\n(c) notification of the conclusions of a review under paragraph 14E(6); and\n(d) notification of the conclusions of a review under paragraph 14E(9).\n(3) But if a notification falling within sub-paragraph (2) is given to the participator, a copy of the notification may also be given to a person acting on behalf of the participator.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 paras. 14A-14I and cross-headings inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 75"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 2 paras. 14A-14I applied (with modifications) by Oil Taxation (Gas Banking Scheme) Regulations 1982 (S.I. 1982/92), reg. 7(5) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 2 para. 8(4))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1994 (c. 9), Sch. 22 para. 8(9) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 213(5))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1994 (c. 9). Sch. 22 para. 4(5) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 211(5))"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1993 (c. 34), Sch. 20A para. 11(3) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 194(3))"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1987 (c. 16), Sch. 12 para. 3(2)(d) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 130(5))"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1987 (c. 16), s. 66(8) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 129(4))"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1984 (c. 43), s. 115(6A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 104(3))"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1982 (c. 39), Sch. 19 para. 7(2) (as amended (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 102(3)(a))"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1982 (c. 39), Sch. 18 para. 8(5) (as amended (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 101(5)(a))"
    },
    {
      "type": "C",
      "label": "C10",
      "text": "Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1980 (c. 48), Sch. 17 para. 5(6) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 95(5))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1975/22/schedule/2/paragraph/14I",
    "retrieved_at": "2026-10-29T10:39:15.522827+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}