SCHEDULES

SCHEDULE 51Time limits for assessments, claims etc

Petroleum revenue tax

18

1

The Table in paragraph 1(1) of Schedule 2 (applying provisions of TMA 1970 in relation to management and collection of petroleum revenue tax) is amended as follows.

2

In the entry relating to section 33 of TMA 1970, in the second column, for the entry relating to subsection (1) substitute “In subsection (1), for “year of assessment” substitute “ chargeable period ”.”

3

Omit the entries relating to sections 34 and 36 of TMA 1970.