SCHEDULES

SCHEDULE 51U.K.Time limits for assessments, claims etc

Petroleum revenue taxU.K.

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.U.K.

(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.