# Oil Taxation Act 1975, Paragraph 14I


(1) In paragraphs 14A to 14H—
(a) “matter in question” means the matter to which an appeal relates;
(b) a reference to a notification is a reference to a notification in writing.
(2) In paragraphs 14A to 14H, a reference to the participator includes a person acting on behalf of the participator except in relation to—
(a) notification of HMRC’s view under paragraph 14B(2);
(b) notification by HMRC of an offer of review (and of their view of the matter) under paragraph 14C;
(c) notification of the conclusions of a review under paragraph 14E(6); and
(d) notification of the conclusions of a review under paragraph 14E(9).
(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.

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