Regulation 2
1. A return by a participator under paragraph 2 of Schedule 2(1).
2. A return by a responsible person under paragraph 5 of Schedule 2(2).
3. An election by a responsible person under paragraph 1 of Schedule 5.
4. A claim made by a responsible person for expenditure under paragraph 2 of Schedule 5(3).
5. A claim made by a participator for expenditure under paragraph 1 of Schedule 6(4).
6. A claim by a participator for under paragraph 1 of Schedule 7(5) for the allowance of expenditure of any of the classes mentioned in that paragraph.
7. A notice by a responsible person under paragraph 1 of Schedule 8.
8. A claim by a participator under paragraph 4 of Schedule 8(6) for the allowance under section 6 of an unrelievable field loss.
9. A statement of tax payable on account under section 1 of the Petroleum Revenue Tax Act 1980(7).
10. A notice to the Board of the transfer of an interest in a field under paragraph 3 of Schedule 17 to the Finance Act 1980(8).
11. A return by a participator under section 62(4) of the Finance Act 1987(9).
12. An election by a participator under section 65 of the Finance Act 1987 for the allowance of expenditure as mentioned in subsection (1) of that section.
13. A participator’s undertaking under regulation 5(5) of the Oil Taxation (Gas Banking Schemes) Regulations 1982(10) in connection with an application under regulation 5(2) of those Regulations.
14. An election under regulation 6 of the Oil Taxation (Gas Banking Schemes) Regulations 1982(11).
For the purpose of this paragraph, regulation 6(2) of the 1982 Regulations shall have effect, in relation to an election which is made electronically, as if for “signed” there were substituted “authenticated in such manner as the Board may approve”.
Paragraph 2 was amended by paragraphs 4 and 5 of Part 2 of Schedule 13 to the Finance Act 1983, paragraph 13 of Schedule 10 and Part 10 of Schedule 16 to, the Finance Act 1987 (c. 16), section 187(1) of the Finance Act 1993, paragraph 2 of Schedule 23 to the Finance Act 1994 (c. 9), paragraph 7(6) of Schedule 4 to the Petroleum Act 1998 and section 102(1) of the Finance Act 1999.
Paragraph 5 was amended by section 10(4) of the Oil Taxation Act 1983 (c. 56), section 101(4) of the Finance (No. 2) Act 1987 (c. 51), section 187(1) of the Finance Act 1993 and section 102(2) of the Finance Act 1999.
Paragraph 2 was amended by section 107 of the Finance Act 1991 and section 102(4) of the Finance Act 1999.
Paragraph 1 was amended by section 40(2) of the Finance Act 1983 (c. 28), section 122(5) of the Finance Act 1990 (c. 29) and section 102(5) of the Finance Act 1999.
Paragraph 1 was amended by paragraph 6 of Part 2 of Schedule 8 and Part 3 of Schedule 10 to the Finance Act 1983, paragraph 6 of Part 2 of Schedule 8, paragraph 6 of Part 3 of Schedule 10 and paragraph 5 of Part 2 of Schedule 13 to the Finance Act 1987 and section 122(6) of the Finance Act 1990.
Paragraph 4 was amended by section 147 of and Part 9 of Schedule 29 to the Finance Act 1995 (c. 4).
1980 c. 1. There are amendments to section 1 which are not relevant for present purposes.
Section 62(4) was amended by section 102(6) of the Finance Act 1999.
Regulation 6 has been amended by regulation 4 of S.I. 1982/1858.