SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Oil Taxation Act 1975I177
1
Paragraph 5 is amended as follows.
2
In sub-paragraph (1)—
a
after “person may” insert “appeal”; and
b
omit “appeal to the Special Commissioners”.
3
In sub-paragraph (2)—
a
after “On an appeal” insert “that is notified to the tribunal”; and
b
for “appear and be heard” substitute “be a party”.
4
In sub-paragraph (3) after “any time” insert “before it is notified to the tribunal”.
5
In sub-paragraph (4)—
a
after “On an appeal” insert “that is notified to the tribunal”; and
b
for “Special Commissioners” substitute “tribunal”.
6
After sub-paragraph (4) insert—
5
The provisions of paragraphs 14A to 14I of Schedule 251 shall apply to appeals under this paragraph subject to any necessary modifications.