{
  "url": "https://openlegislation.uk/oil-taxation-act-1975/schedule-7/paragraph-1",
  "json_url": "https://openlegislation.uk/oil-taxation-act-1975/schedule-7/paragraph-1.json",
  "legislation": "ukpga/1975/22",
  "legislation_title": "Oil Taxation Act 1975",
  "legislation_url": "https://openlegislation.uk/oil-taxation-act-1975",
  "path": "schedule/7/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) A claim for the allowance, in connection with an oil field,\n(a) of any abortive exploration expenditure allowable under section 5 of this Act, or\n(b) of any exploration and appraisal expenditure allowable under section 5A of this Act, or\n(c) of any research expenditure allowable under section 5B of this Act\nin the case of a participator in that field must be made by the participator to the Board, . . .\n(2) Where a claim under this Schedule has been made and the participator by whom it was made subsequently discovers that an error or mistake has been made in the claim, he may make a supplementary claim . . .\n(3) The provisions of Schedule 5 to this Act specified in the first column of the following Table shall apply in relation to a claim under this Schedule as they apply in relation to a claim under that Schedule, subject to any modifications specified in the second column of that Table and with the substitution, for references to the responsible person, of references to the participator by whom the claim under this Schedule is made and, for references to section 3 or 4 of this Act, of references to section 5 or, as the case may be, section 5A or section 5B of this Act.\nTable\nProvisions applied\nModifications\nParagraph\n2(6)\n3(1)\nOmit paragraphs (b) and (c).\n5(1)\nOmit the words from “or the amount” to “(1)(b) of that paragraph” and paragraph (b).\n5(3)\n5(4)\nFor the reference to all or any of the participators substitute a reference to the participator by whom the claim is made.\n5(5)\n—\n6(1)\nFor “one or both of the grounds” substitute “ the ground ”, and omit paragraph (b) and the words “or, as the case may be, claimed as so qualifying” (wherever occurring).\n6(3)\nOmit “sub-paragraph (1)(b) or sub-paragraph (2)”, and for the words from “the corresponding” to “itself” substitute “ the appeal ”.\n7\nIn sub-paragraph (1), omit the words from “or qualifies” to “2(9)(b)(ii) of this Act”.\n8\nIn sub-paragraph (2), omit the words from “or allowed by it” to “section 2(9)(b)(ii) of this Act”.\n9\n.... In sub-paragraph (2) omit paragraphs (b) and (c) ..., in sub-paragraph (8) for the reference to all or any of the participators substitute a reference to the participator by whom the claim is made ....",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7 para. 1(1)(a)(b) substituted for words by Finance Act 1983 (c. 49), s. 37(2) and Sch. 8 Part II para. 6(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word inserted by Finance Act 1987 (c. 16), s. 64(2) and Sch. 13 Part II para. 5"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 7 para. 1(1)(c) inserted by Finance Act 1987 (c. 16), s. 64(2) and Sch. 13 Part II para. 5"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words repealed by Finance Act 1983 (c. 49), ss. 37(4), 48(5) and Sch. 10 Part III and deemed always to have been omitted"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words inserted by Finance Act 1983 (c. 49), s. 37(2) and Sch. 8 Part II para. 6(2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words inserted by Finance Act 1987 (c. 16), s. 64(2) and Sch. 13 Part II para. 5"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in Sch. 7 para. 1(3) 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. 84(2)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words added by Finance Act 1987 (c. 16, SIF 63:1), s. 67"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 7 para. 1(3) omitted (1.4.2011) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 26(a); S.I. 2010/867, art. 2(2)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 7 para. 1(3) omitted (1.4.2011) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 26(b); S.I. 2010/867, art. 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1975/22/schedule/7/paragraph/1",
    "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."
}