SCHEDULES
SCHEDULE 12Recovery of overpaid tax etc
Part 2Petroleum revenue tax
Consequential amendments
12
1
Schedule 24 to FA 2007 (penalties for errors) is amended as follows.
2
In the Table in paragraph 1, after the first entry relating to petroleum revenue tax insert—
Petroleum revenue tax
Statement or declaration in connection with a claim under paragraph 13A of Schedule 2 to the Oil Taxation Act 1975.
3
In paragraph 1(5), after “Oil Taxation Act 1975” insert “
or a statement or declaration under paragraph 13A of that Schedule
”
.
13
In FA 2009—
a
in Schedule 51 (time limits for assessments, claims etc), omit paragraph 18(2), and
b
in Schedule 52 (recovery of overpaid tax etc), omit paragraph 11.