# Oil Taxation Act 1975, Paragraph 3

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

(1) The responsible person may appeal ... against the Board’s decision by notice in writing given to the Board within three months of his receiving the notice under paragraph 2(1) above informing him thereof.
(2) An appeal under sub-paragraph (1) above 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.
(3) 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/8/paragraph/3 (the official version)
Page: https://openlegislation.uk/oil-taxation-act-1975/schedule-8/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.