SCHEDULES
C1SCHEDULE 2 Management and Collection of Petroleum Revenue Tax
Annotations:
Modifications etc. (not altering text)
F1Effect of conclusions of review
Annotations:
Amendments (Textual)
F1
Sch. 2 paras. 14A-14I and cross-headings 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. 75
C11C10C9C8C7C6C5C4C3C214F
1
This paragraph applies if HMRC give notice of the conclusions of a review (see paragraph 14E(6) and (9)).
2
The conclusions are to be treated as if they were an agreement in writing under paragraph 14(9) for the settlement of the matter in question.
3
Sub-paragraph (2) does not apply to the matter in question if, or to the extent that, the participator notifies the appeal to the tribunal under paragraph 14G.
See Oil Taxation Act 1983 (c. 56), Sch. 4 para. 14 for application of Sch. 2 to tax chargeable only by virtue of the provisions of s. 12 and Sch. 4 of that Act