SCHEDULES

SCHEDULE 12U.K. Supplementary Provisions as to Blended Oil

AppealsU.K.

3(1)Where [F1HMRC] give notice to the participators in the originating fields under [F2paragraph 2(2)] above, any of those participators may appeal F3... against the notice by giving notice in writing to [F1HMRC] within thirty days after the date of the notice given by [F1HMRC].U.K.

(2)Where notice of appeal is given under sub-paragraph (1) above—

(a)[F4HMRC] shall give notice in writing to all those participators in the originating fields who have not given notice of appeal and they shall, by virtue of that notice, become parties to the appeal F5....

(b)if, before the determination of the appeal by the [F6tribunal], [F4HMRC] and the participators in the originating fields agree that the method of allocation concerned should not be amended or should have effect with particular amendments, the same consequences shall ensue as if the [F6tribunal] had determined the appeal to that effect;

(c)[F7if, on an appeal notified to the tribunal, it appears to the tribunal] that the method of allocation concerned is satisfactory, with or without modifications, for the purposes of the oil taxation legislation [F8the tribunal] shall allow the appeal and, where appropriate, shall amend the method of allocation accordingly for those purposes; and

[F9(d)paragraphs 14(2), (8) and (11) and 14A to 14I of Schedule 2 to the principal Act shall apply in relation to the appeal as they apply in relation to an appeal against an assessment or determination made under that Act subject to the following modifications—

(i)any reference to an agreement under paragraph 14(9) shall be construed as a reference to an agreement under sub-paragraph (2)(b) above;

(ii)any other modifications that are necessary.]

[F10(3)If the method of allocation is amended in accordance with this paragraph, the allocation of the blended oil for the purposes of section 63 in respect of the chargeable period is to be redetermined, or determined, using the method of allocation as so amended.

(4)Sub-paragraph (3) is subject to—

(a)any subsequent notice given under this paragraph, and

(b)any amendment to the method of allocation made by the participators in the originating fields.]