Consequential amendmentsU.K.
12(1)Schedule 24 to FA 2007 (penalties for errors) is amended as follows.U.K.
(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 ”.
13U.K.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.