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SCHEDULES

SCHEDULE 12U.K.Recovery of overpaid tax etc

Part 2 U.K.Petroleum revenue tax

Claims for recovery of overpaid tax etcU.K.

11(1)Paragraph 14 (appeals) is amended as follows.U.K.

(2)After sub-paragraph (1) insert—

(1A)A participator who has made a claim under paragraph 13A may appeal from the decision on the claim by notice in writing given to HMRC within 30 days after the date of issue of the notice of the decision.

(3)In sub-paragraph (9) for “section 33 of the Taxes Management Act 1970 as applied by paragraph 1 above” substitute “ paragraph 13A ”.

(4)In sub-paragraph (10) for “the appeal that” substitute “ an appeal under sub-paragraph (1) ”.

(5)After sub-paragraph (10) insert—

(10A)If an appeal under sub-paragraph (1A) is notified to the tribunal and it appears to the tribunal that the decision is wrong, the tribunal shall substitute such decision as may be required.