# Oil Taxation Act 1975, Paragraph 5

Extent: E+W+S+N.I.

(1) If—
(a) the amount or total of the amounts stated under sub-paragraph (1)(a) of paragraph 4 above in the notice or notices given by the Board under that paragraph on a claim, or the amount or total of the amounts so stated under sub-paragraph (1)(b) of that paragraph, is less than the amount claimed; or
(b) the shares so stated under sub-paragraph (1)(c) of that paragraph in the notice or latest of the notices so given differ from the shares stated under paragraph 2(4)(b) above in the claim,
the responsible person may appeal by notice in writing given to the Board not more than three years after the making of the claim ...; but the bringing of an appeal under this paragraph shall not affect the operation of any notice so given by the Board.
(2) On an appeal that is notified to the tribunal against a decision on a claim brought on the ground mentioned in sub-paragraph (1)(b) above, and in any proceedings arising out of such an appeal, any participator in the oil field to which the claim relates shall be entitled to be a party.
(3) An appeal against a decision on a claim may at any time before it is notified to the tribunal be abandoned by a notice in writing given to the Board by the responsible person.
(4) On an appeal that is notified to the tribunal against a decision on a claim, the tribunal may vary the decision appealed against whether or not the variation is to the advantage of all or any of the participators in the oil field to which the claim relates.
(5) The provisions of paragraphs 14A to 14I of Schedule 2 shall apply to appeals under this paragraph subject to any necessary modifications.

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Source: https://www.legislation.gov.uk/ukpga/1975/22/schedule/5/paragraph/5 (the official version)
Page: https://openlegislation.uk/oil-taxation-act-1975/schedule-5/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.