SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Oil Taxation Act 197585

1

Paragraph 3 of Schedule 8 (allowance of unrelievable field loss) is amended as follows.

2

In sub-paragraph (1) omit “to the Special Commissioners”.

3

In sub-paragraph (2) after “any time” insert “before it is notified to the tribunal”.

4

After sub-paragraph (2) insert—

3

The provisions of paragraphs 14A to 14I of Schedule 254 shall apply to appeals under this paragraph subject to any necessary modifications.