{
  "url": "https://openlegislation.uk/oil-taxation-act-1975/schedule-5/paragraph-9",
  "json_url": "https://openlegislation.uk/oil-taxation-act-1975/schedule-5/paragraph-9.json",
  "legislation": "ukpga/1975/22",
  "legislation_title": "Oil Taxation Act 1975",
  "legislation_url": "https://openlegislation.uk/oil-taxation-act-1975",
  "path": "schedule/5/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) If ... it appears to the Board that the relevant amount was incorrectly stated in a notice of a decision under paragraph 3 above given to the responsible person for an oil field, the Board may before the expiry of the permitted period serve on the responsible Person a notice stating what appears to the Board to be the correct amount (referred to below as “the notice of variation”).\n(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(1C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) In this paragraph “the relevant amount”, in relation to a notice of a decision on a claim under paragraph 3 above, means any one or more of the following—\n(a) the amount of expenditure allowed on the claim;\n(b) the amount of that expenditure allowed as qualifying for supplement under section 2(9)(b)(ii) of this Act;\n(c) where different percentages were stated in that notice to apply to different parts of that expenditure for the purpose of calculating the supplement, each of those parts of that expenditure.\n(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2B) In this paragraph “permitted period” means the period of 4 years beginning with the date on which the notice of the decision under paragraph 3 was given (but see sub-paragraph (2C)).\n(2C) Where the relevant amount was overstated in the notice of decision as a result of an inaccuracy in a statement or declaration made by the responsible person (or a person acting on behalf of the responsible person) in connection with the claim—\n(a) if the inaccuracy was careless, the permitted period is extended to 6 years, and\n(b) if the inaccuracy was deliberate, the permitted period is extended to 20 years.\n(3) The responsible person may, by notice in writing given to the Board not more than thirty days after the notice of variation was served on him, appeal ... against the notice of variation.\n(4) A notice of appeal under sub-paragraph (3) shall state the grounds on which the appeal is brought.\n(5) An appeal under this paragraph may at any time before it is notified to the tribunal be abandoned by notice in writing given to the Board by the responsible person.\n(6) A notice of variation may be withdrawn at any time before it becomes effective.\n(7) In any case where—\n(a) the responsible person gives notice of appeal against a notice of variation, and\n(b) before the appeal is determined by the tribunal, the Board and the responsible person agree as to what the relevant amount ought to be,\nthe notice of variation shall have effect subject to such modifications as may be necessary to give effect to that agreement; and thereupon the appeal shall be treated as having been abandoned.\n(8) On an appeal that is notified to the tribunal against a notice of variation the tribunal may vary the notice, quash the notice or dismiss the appeal; and the notice may be varied whether or not the variation is to the advantage of all or any of the participators in the oil field in question.\n(9) Where a notice of variation relating to a decision on a claim becomes effective, the relevant amount shall be taken for the purposes of this Part of this Act as having been reduced or increased, as the case may require, on the date on which notice of the decision was given, by such amount as may be necessary to give effect to that notice, and the Board may make such computations under section 2 of this Act and such assessments or determinations or such amendments of assessments or determinations as may be necessary in consequence of that reduction or increase.\n(10) A notice of variation becomes effective for the purposes of this paragraph either—\n(a) on the expiry of the period during which notice of appeal against the notice of variation may be given ... under sub-paragraph (3) above without such notice of appeal being given; or\n(b) where such notice of appeal is given, when the notice of variation can no longer be varied or quashed by the tribunal or by the order of any court.\n(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(12) For the purposes of this section, an inaccuracy in a statement or declaration made by the responsible person (or a person acting on behalf of the responsible person) is careless if it is due to a failure by the person to take reasonable care.\n(13) An inaccuracy in a statement or declaration made by the responsible person (or a person acting on behalf of the responsible person) is to be treated as careless if—\n(a) the responsible person, the person who acted on behalf of the responsible person or any person who becomes the responsible person for the oil field after the statement or declaration is made discovers the inaccuracy some time after it is made, and\n(b) that person fails to take reasonable steps to inform Her Majesty's Revenue and Customs.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5 para. 9 added by Finance Act 1983 (c. 49), s. 40(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 5 para. 9(1) omitted (1.4.2011) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 24(2)(a); S.I. 2010/867, art. 2(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 5 para. 9(1) substituted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 24(2)(b); S.I. 2010/867, art. 2(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 5 para. 9(1) substituted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 24(2)(c); S.I. 2010/867, art. 2(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 5 para. 9(1A)-(1C) omitted (1.4.2011) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 24(3); S.I. 2010/867, art. 2(2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 5 para. 9(2A) omitted (1.4.2011) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 24(3); S.I. 2010/867, art. 2(2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. 5 para. 9(2B)(2C) inserted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 24(4); S.I. 2010/867, art. 2(2)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 5 para. 9(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 81(2)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 5 para. 9(5) 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. 81(3)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word in Sch. 5 para. 9(7) substituted (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. 81(4)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 5 para. 9(8) 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. 81(5)(a)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Word in Sch. 5 para. 9(8) substituted (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. 81(5)(b)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in Sch. 5 para. 9(10)(a) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 81(6)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Word in Sch. 5 para. 9(10)(b) substituted (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. 81(7)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Sch. 5 para. 9(11) omitted (1.4.2011) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 24(5); S.I. 2010/867, art. 2(2)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Sch. 5 para. 9(12)(13) inserted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 24(6); S.I. 2010/867, art. 2(2)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "See Oil Taxation Act 1983 (c. 56), s. 14 in relation to the re-opening of decisions for claim periods ending on or after 30 June 1982"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 5 para. 9 modified (3.5.1994) by 1994 c. 9, ss. 231, 232(8)(a), 234, Sch. 22 paras. 9(4), 10, 11"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1975/22/schedule/5/paragraph/9",
    "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."
}