Oil Taxation Act 1975

1 (1) A claim for the allowance, in connection with an oil field, of any abortive exploration expenditure allowable under section 5 of this Act in the case of a participator in that field must be made by the participator to the Board, but may not be made after the end of the period of six years beginning with the later of the following dates, that is to say the date on which the expenditure was incurred and the date of the determination of the field under Schedule 1 to this Act.

(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 within the time allowed for making the original claim.

(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 of this Act.

TABLE

Provisions applied	Modifications
Paragraph
2(6)	—
3(1)	Omit paragraphs (b) and (c).
5(1)	Omit the words from " or the amount " to " (1)(b) of that paragraph " and paragraph (b).
5(3)	—
5(4)	For the reference to all or any of the participators substitute a reference to the participator by whom the claim is made.
6(1)	For " 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).
6(3)	Omit " sub-paragraph (1)(b) or sub-paragraph (2) ", and for the words from " the corresponding " to "itself" substitute " the appeal ".
7	In sub-paragraph (1), omit the words from " or qualifies " to " 2(9)(b)(ii) of this Act ".
8	In sub-paragraph (2), omit the words from " or allowed by it " to " section 2(9)(b)(ii) of this Act".