Oil Taxation Act 1975U.K.
This section has no associated Explanatory Memorandum
85.—(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 2(1) shall apply to appeals under this paragraph subject to any necessary modifications.”.
Commencement Information
I1Sch. 1 para. 85 in force at 1.4.2009, see art. 1(2)
(1)
Paragraphs 14A to 14I were inserted by paragraph 75 of this Order.