Modifications etc. (not altering text)
C1See Oil Taxation Act 1983 (c. 56), Sch. 4 para. 14 for application of Sch. 2 to tax chargeable only by virtue of the provisions of s. 12 and Sch. 4 of that Act
Textual Amendments
F1Sch. 2 paras. 14A-14I and cross-headings inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 75
14G(1)This paragraph applies if—U.K.
(a)HMRC have given notice of the conclusions of a review in accordance with paragraph 14E, or
(b)the period specified in paragraph 14E(6) has ended and HMRC have not given notice of the conclusions of the review.
(2)The participator may notify the appeal to the tribunal within the post-review period.
(3)If the post-review period has ended, the participator may notify the appeal to the tribunal only if the tribunal gives permission.
(4)If the participator notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
(5)In this paragraph “post-review period” means—
(a)in a case falling within sub-paragraph (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with paragraph 14E(6), or
(b)in a case falling within sub-paragraph (1)(b), the period that—
(i)begins with the day following the last day of the period specified in paragraph 14E(6), and
(ii)ends 30 days after the date of the document in which HMRC give notice of the conclusion of the review in accordance with paragraph 14E(9).]
Modifications etc. (not altering text)
C2Sch. 2 paras. 14A-14I applied (with modifications) by Oil Taxation (Gas Banking Scheme) Regulations 1982 (S.I. 1982/92), reg. 7(5) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 2 para. 8(4))
C3Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1994 (c. 9), Sch. 22 para. 8(9) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 213(5))
C4Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1994 (c. 9). Sch. 22 para. 4(5) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 211(5))
C5Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1993 (c. 34), Sch. 20A para. 11(3) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 194(3))
C6Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1987 (c. 16), Sch. 12 para. 3(2)(d) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 130(5))
C7Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1987 (c. 16), s. 66(8) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 129(4))
C8Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1984 (c. 43), s. 115(6A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 104(3))
C9Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1982 (c. 39), Sch. 19 para. 7(2) (as amended (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 102(3)(a))
C10Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1982 (c. 39), Sch. 18 para. 8(5) (as amended (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 101(5)(a))
C11Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1980 (c. 48), Sch. 17 para. 5(6) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 95(5))