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Oil Taxation Act 1975

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Changes over time for: Cross Heading: Claim for relief for overpaid tax etc

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[F1Claim for relief for overpaid tax etcU.K.

Textual Amendments

F1Sch. 2 paras. 13A-13F and cross-headings inserted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 28(2), Sch. 12 para. 10

13A(1)This paragraph applies where—U.K.

(a)a participator has paid an amount by way of tax but believes that the tax was not due, or

(b)a participator has been assessed as liable to pay an amount by way of tax but believes that the tax is not due.

(2)The participator may make a claim to the Commissioners for Her Majesty's Revenue and Customs (“HMRC”) for repayment or discharge of the amount.

(3)Paragraph 13B makes provision about cases in which HMRC are not liable to give effect to a claim under this paragraph.

(4)Paragraphs 13C to 14I make further provision about making and giving effect to claims under this paragraph.

(5)Paragraph 13F makes provision about the application of this paragraph and paragraphs 13B to 13E to amounts paid under contract settlements.

(6)HMRC are not liable to give relief in respect of a case described in sub-paragraph (1)(a) or (b) except as provided—

(a)by this Schedule (following a claim under this paragraph), or

(b)by or under another provision of the Oil Taxation Acts.

(7)For the purposes of this paragraph and paragraphs 13B to 13F, an amount paid by one person on behalf of another is treated as paid by the other person.

(8)In this paragraph and paragraphs 13B to 13F, “the Oil Taxation Acts” means—

(a)Parts 1 and 3 of this Act,

(b)the Oil Taxation Act 1983, and

(c)any other enactment relating to petroleum revenue tax.]

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