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SCHEDULES

SCHEDULE 12U.K.Recovery of overpaid tax etc

Part 2 U.K.Petroleum revenue tax

Consequential amendmentsU.K.

12(1)Schedule 24 to FA 2007 (penalties for errors) is amended as follows.U.K.

(2)In the Table in paragraph 1, after the first entry relating to petroleum revenue tax insert—

Petroleum revenue taxStatement or declaration in connection with a claim under paragraph 13A of Schedule 2 to the Oil Taxation Act 1975.

(3)In paragraph 1(5), after “Oil Taxation Act 1975” insert “ or a statement or declaration under paragraph 13A of that Schedule ”.