SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 1993I1194
1
Schedule 20A (PRT: elections for oil fields to become non-taxable)116 is amended as follows.
2
Omit paragraph 11(2).
3
After paragraph 11(2) insert—
3
The provisions of paragraphs 14A to 14I of Schedule 2 to OTA 1975117 shall apply in relation to an appeal under paragraphs 9 or 10 above as they apply in relation to an appeal against an assessment or determination made under that Act, subject to any necessary modifications.
4
In paragraph 12 in the entry for “Commissioners” omit “(except in the expression “Special Commissioners”)”.