http://www.legislation.gov.uk/ukpga/2010/33/schedule/12/part/2Finance (No. 3) Act 2010An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-30Expert Participation2024-04-06SCHEDULESSCHEDULE 12Recovery of overpaid tax etcPart 2Petroleum revenue taxClaims for recovery of overpaid tax etc6

Schedule 2 to OTA 1975 (management and collection of petroleum revenue tax) is amended as follows.

7

In the Table in paragraph 1(1) (applying provisions of TMA 1970 in relation to management and collection of petroleum revenue tax), omit the entry relating to section 33 of TMA 1970.

8

In paragraph 10(1A) (time limit for assessments and determinations) for “and 12B” substitute “ , 12B and 13E ”.

9

In paragraph 12(1B) (disapplication of time limits for further assessments and determinations)—

a

omit the “or” at the end of paragraph (a), and

b

after that paragraph insert—

aa

a claim under paragraph 13A (see paragraph 13E), or

.

10

After paragraph 13 insert—

Claim for relief for overpaid tax etc

13A1

This paragraph applies where—

a

a participator has paid an amount by way of tax but believes that the tax was not due, or

b

a participator has been assessed as liable to pay an amount by way of tax but believes that the tax is not due.

2

The participator may make a claim to the Commissioners for Her Majesty's Revenue and Customs (“HMRC”) for repayment or discharge of the amount.

3

Paragraph 13B makes provision about cases in which HMRC are not liable to give effect to a claim under this paragraph.

4

Paragraphs 13C to 14I make further provision about making and giving effect to claims under this paragraph.

5

Paragraph 13F makes provision about the application of this paragraph and paragraphs 13B to 13E to amounts paid under contract settlements.

6

HMRC are not liable to give relief in respect of a case described in sub-paragraph (1)(a) or (b) except as provided—

a

by this Schedule (following a claim under this paragraph), or

b

by or under another provision of the Oil Taxation Acts.

7

For the purposes of this paragraph and paragraphs 13B to 13F, an amount paid by one person on behalf of another is treated as paid by the other person.

8

In this paragraph and paragraphs 13B to 13F, “the Oil Taxation Acts” means—

a

Parts 1 and 3 of this Act,

b

the Oil Taxation Act 1983, and

c

any other enactment relating to petroleum revenue tax.

Cases in which HMRC not liable to give effect to a claim
13B1

HMRC are not liable to give effect to a claim under paragraph 13A if or to the extent that the claim falls within a case described in this paragraph.

2

Case A is where the amount paid, or liable to be paid, is excessive by reason of—

a

a mistake in a claim, election or notice or a nomination under Schedule 10 to FA 1987, or

b

a mistake consisting of making or giving, or failing to make or give, a claim, election or notice or a nomination under Schedule 10 to FA 1987.

3

Case B is where the participator—

a

has or could have sought relief by making a claim for expenditure to be allowed under section 3 or 4 (allowance of expenditure), or

b

is or will be able to seek relief by taking other steps under the Oil Taxation Acts.

4

Case C is where the participator—

a

could have sought relief by taking such steps within a period that has now expired, and

b

knew, or ought reasonably to have known, before the end of that period that such relief was available.

5

Case D is where the claim is made on grounds that—

a

have been put to a court or tribunal in the course of an appeal by the participator relating to the amount paid or liable to be paid, or

b

have been put to HMRC in the course of an appeal by the participator relating to that amount that is treated as having been determined by a tribunal (by virtue of paragraph 14(9) (settling of appeals by agreement)).

6

Case E is where the participator knew, or ought reasonably to have known, of the grounds for the claim before the latest of the following—

a

the date on which an appeal by the participator relating to the amount paid, or liable to be paid, in the course of which the ground could have been put forward (a “relevant appeal”) was determined by a court or tribunal (or is treated as having been so determined),

b

the date on which the participator withdrew a relevant appeal to a court or tribunal, and

c

the end of the period in which the participator was entitled to make a relevant appeal to a court or tribunal.

7

Case F is where the amount in question was paid or is liable to be paid—

a

in consequence of proceedings enforcing the payment of that amount brought against the participator by HMRC, or

b

in accordance with an agreement between the participator and HMRC settling such proceedings.

8

Case G is where—

a

the amount paid, or liable to be paid, is excessive by reason of a mistake in calculating the participator's liability to tax, and

b

liability was calculated in accordance with the practice generally prevailing at the time.

Making a claim
13C1

A claim under paragraph 13A may not be made more than 4 years after the end of the relevant chargeable period.

2

In relation to a claim made in reliance on paragraph 13A(1)(a), the relevant chargeable period is—

a

where the amount paid, or liable to be paid, is excessive by reason of a mistake in a return or returns under paragraph 2 or 5, the chargeable period to which the return (or, if more than one, the first return) relates, and

b

otherwise, the chargeable period in respect of which the amount was paid.

3

In relation to a claim made in reliance on paragraph 13A(1)(b), the relevant chargeable period is the chargeable period to which the assessment relates.

4

A claim under paragraph 13A must be in such form as the HMRC may prescribe.

Decision on claim
13D

HMRC must—

a

make a decision on the claim, and

b

by notice inform the participator of their decision.

Assessment of claimant in connection with claim
13E1

This paragraph applies where—

a

a claim is made under paragraph 13A,

b

the grounds for giving effect to the claim also provide grounds for making an assessment or determination under paragraph 10 or 12, or an amendment of such an assessment or determination, on the participator in respect of any accounting period, and

c

such an assessment, determination or amendment could be made but for the expiry of a time limit in paragraph 10(1A), 12(1A), 12A or 12B.

2

Where this paragraph applies—

a

the time limit does not apply, and

b

the assessment, determination or amendment is not out of time if it is made before the final determination of the claim.

3

A claim is not finally determined until it, or the amount to which it relates, can no longer be varied (whether on appeal or otherwise).

Contract settlements
13F1

In paragraph 13A(1)(a) the reference to an amount paid by a participator by way of tax includes an amount paid by a person under a contract settlement in connection with tax believed to be due.

2

Sub-paragraphs (3) to (6) apply if the person who paid the amount under the contract settlement (“the payer”) and the person from whom the tax was due (“the taxpayer”) are not the same person.

3

In relation to a claim under paragraph 13A in respect of that amount—

a

the references to the participator in paragraph 13B(5) to (7) (Cases D, E and F) have effect as if they included the taxpayer,

b

the reference to the participator in paragraph 13B(8) (Case G) has effect as if it were a reference to the taxpayer, and

c

the reference to the participator in paragraph 13E(1)(b) has effect as if it were a reference to the taxpayer.

4

Sub-paragraph (5) applies where the grounds for giving effect to a claim by the payer in respect of the amount also provide grounds for making an assessment or determination under paragraph 10 or 12, or an amendment of such an assessment or determination, on the taxpayer in respect of any chargeable period.

5

HMRC may set any amount repayable to the payer by virtue of the claim against any amount payable by the taxpayer by virtue of the assessment, determination or amendment.

6

The obligations of HMRC and the taxpayer are discharged to the extent of any set-off under sub-paragraph (5).

7

Contract settlement” means an agreement made in connection with any person's liability to make a payment to HMRC under or by virtue of an enactment.

111

Paragraph 14 (appeals) is amended as follows.

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.

Consequential amendments121

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.

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Recovery of overpaid tax
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Claims for recovery of overpaid tax
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Schedule 2 to
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In paragraph 10(1A) (time limit for assessments and determinations) for “and 12B” substitute
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<p>a participator has been assessed as liable to pay an amount by way of tax but believes that the tax is not due.</p>
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Paragraph 13B makes provision about cases in which
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<p>Paragraphs 13C to 14I make further provision about making and giving effect to claims under this paragraph.</p>
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<p>Paragraph 13F makes provision about the application of this paragraph and paragraphs 13B to 13E to amounts paid under contract settlements.</p>
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<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
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<p>by this Schedule (following a claim under this paragraph), or</p>
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<p>by or under another provision of the Oil Taxation Acts.</p>
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<content>
<p>For the purposes of this paragraph and paragraphs 13B to 13F, an amount paid by one person on behalf of another is treated as paid by the other person.</p>
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Cases in which
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<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
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<num>a</num>
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<p>a mistake in a claim, election or notice or a nomination under Schedule 10 to FA 1987, or</p>
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<num>b</num>
<content>
<p>a mistake consisting of making or giving, or failing to make or give, a claim, election or notice or a nomination under Schedule 10 to FA 1987.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e301">
<num>3</num>
<intro>
<p>Case B is where the participator—</p>
</intro>
<paragraph eId="d4e307">
<num>a</num>
<content>
<p>has or could have sought relief by making a claim for expenditure to be allowed under section 3 or 4 (allowance of expenditure), or</p>
</content>
</paragraph>
<paragraph eId="d4e313">
<num>b</num>
<content>
<p>is or will be able to seek relief by taking other steps under the Oil Taxation Acts.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e319">
<num>4</num>
<intro>
<p>Case C is where the participator—</p>
</intro>
<paragraph eId="d4e325">
<num>a</num>
<content>
<p>could have sought relief by taking such steps within a period that has now expired, and</p>
</content>
</paragraph>
<paragraph eId="d4e331">
<num>b</num>
<content>
<p>knew, or ought reasonably to have known, before the end of that period that such relief was available.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e337">
<num>5</num>
<intro>
<p>Case D is where the claim is made on grounds that—</p>
</intro>
<paragraph eId="d4e343">
<num>a</num>
<content>
<p>have been put to a court or tribunal in the course of an appeal by the participator relating to the amount paid or liable to be paid, or</p>
</content>
</paragraph>
<paragraph eId="d4e349">
<num>b</num>
<content>
<p>
have been put to
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
in the course of an appeal by the participator relating to that amount that is treated as having been determined by a tribunal (by virtue of paragraph 14(9) (settling of appeals by agreement)).
</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e358">
<num>6</num>
<intro>
<p>Case E is where the participator knew, or ought reasonably to have known, of the grounds for the claim before the latest of the following—</p>
</intro>
<paragraph eId="d4e364">
<num>a</num>
<content>
<p>the date on which an appeal by the participator relating to the amount paid, or liable to be paid, in the course of which the ground could have been put forward (a “relevant appeal”) was determined by a court or tribunal (or is treated as having been so determined),</p>
</content>
</paragraph>
<paragraph eId="d4e370">
<num>b</num>
<content>
<p>the date on which the participator withdrew a relevant appeal to a court or tribunal, and</p>
</content>
</paragraph>
<paragraph eId="d4e376">
<num>c</num>
<content>
<p>the end of the period in which the participator was entitled to make a relevant appeal to a court or tribunal.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e382">
<num>7</num>
<intro>
<p>Case F is where the amount in question was paid or is liable to be paid—</p>
</intro>
<paragraph eId="d4e388">
<num>a</num>
<content>
<p>
in consequence of proceedings enforcing the payment of that amount brought against the participator by
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
, or
</p>
</content>
</paragraph>
<paragraph eId="d4e397">
<num>b</num>
<content>
<p>
in accordance with an agreement between the participator and
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
settling such proceedings.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e406">
<num>8</num>
<intro>
<p>Case G is where—</p>
</intro>
<paragraph eId="d4e412">
<num>a</num>
<content>
<p>the amount paid, or liable to be paid, is excessive by reason of a mistake in calculating the participator's liability to tax, and</p>
</content>
</paragraph>
<paragraph eId="d4e418">
<num>b</num>
<content>
<p>liability was calculated in accordance with the practice generally prevailing at the time.</p>
</content>
</paragraph>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="d4e424">
<heading>
<em>Making a claim</em>
</heading>
<section eId="d4e428">
<num>13C</num>
<subsection eId="d4e432">
<num>1</num>
<content>
<p>A claim under paragraph 13A may not be made more than 4 years after the end of the relevant chargeable period.</p>
</content>
</subsection>
<subsection eId="d4e438">
<num>2</num>
<intro>
<p>In relation to a claim made in reliance on paragraph 13A(1)(a), the relevant chargeable period is—</p>
</intro>
<paragraph eId="d4e444">
<num>a</num>
<content>
<p>where the amount paid, or liable to be paid, is excessive by reason of a mistake in a return or returns under paragraph 2 or 5, the chargeable period to which the return (or, if more than one, the first return) relates, and</p>
</content>
</paragraph>
<paragraph eId="d4e450">
<num>b</num>
<content>
<p>otherwise, the chargeable period in respect of which the amount was paid.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e456">
<num>3</num>
<content>
<p>In relation to a claim made in reliance on paragraph 13A(1)(b), the relevant chargeable period is the chargeable period to which the assessment relates.</p>
</content>
</subsection>
<subsection eId="d4e462">
<num>4</num>
<content>
<p>
A claim under paragraph 13A must be in such form as the
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
may prescribe.
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="d4e471">
<heading>
<em>Decision on claim</em>
</heading>
<section eId="d4e475">
<num>13D</num>
<intro>
<p>
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
must—
</p>
</intro>
<paragraph eId="d4e483">
<num>a</num>
<content>
<p>make a decision on the claim, and</p>
</content>
</paragraph>
<paragraph eId="d4e489">
<num>b</num>
<content>
<p>by notice inform the participator of their decision.</p>
</content>
</paragraph>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="d4e495">
<heading>
<em>Assessment of claimant in connection with claim</em>
</heading>
<section eId="d4e499">
<num>13E</num>
<subsection eId="d4e503">
<num>1</num>
<intro>
<p>This paragraph applies where—</p>
</intro>
<paragraph eId="d4e509">
<num>a</num>
<content>
<p>a claim is made under paragraph 13A,</p>
</content>
</paragraph>
<paragraph eId="d4e515">
<num>b</num>
<content>
<p>the grounds for giving effect to the claim also provide grounds for making an assessment or determination under paragraph 10 or 12, or an amendment of such an assessment or determination, on the participator in respect of any accounting period, and</p>
</content>
</paragraph>
<paragraph eId="d4e521">
<num>c</num>
<content>
<p>such an assessment, determination or amendment could be made but for the expiry of a time limit in paragraph 10(1A), 12(1A), 12A or 12B.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e527">
<num>2</num>
<intro>
<p>Where this paragraph applies—</p>
</intro>
<paragraph eId="d4e533">
<num>a</num>
<content>
<p>the time limit does not apply, and</p>
</content>
</paragraph>
<paragraph eId="d4e539">
<num>b</num>
<content>
<p>the assessment, determination or amendment is not out of time if it is made before the final determination of the claim.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e545">
<num>3</num>
<content>
<p>A claim is not finally determined until it, or the amount to which it relates, can no longer be varied (whether on appeal or otherwise).</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="d4e551">
<heading>
<em>Contract settlements</em>
</heading>
<section eId="d4e555">
<num>13F</num>
<subsection eId="d4e559">
<num>1</num>
<content>
<p>In paragraph 13A(1)(a) the reference to an amount paid by a participator by way of tax includes an amount paid by a person under a contract settlement in connection with tax believed to be due.</p>
</content>
</subsection>
<subsection eId="d4e565">
<num>2</num>
<content>
<p>Sub-paragraphs (3) to (6) apply if the person who paid the amount under the contract settlement (“the payer”) and the person from whom the tax was due (“the taxpayer”) are not the same person.</p>
</content>
</subsection>
<subsection eId="d4e571">
<num>3</num>
<intro>
<p>In relation to a claim under paragraph 13A in respect of that amount—</p>
</intro>
<paragraph eId="d4e577">
<num>a</num>
<content>
<p>the references to the participator in paragraph 13B(5) to (7) (Cases D, E and F) have effect as if they included the taxpayer,</p>
</content>
</paragraph>
<paragraph eId="d4e583">
<num>b</num>
<content>
<p>the reference to the participator in paragraph 13B(8) (Case G) has effect as if it were a reference to the taxpayer, and</p>
</content>
</paragraph>
<paragraph eId="d4e589">
<num>c</num>
<content>
<p>the reference to the participator in paragraph 13E(1)(b) has effect as if it were a reference to the taxpayer.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e595">
<num>4</num>
<content>
<p>Sub-paragraph (5) applies where the grounds for giving effect to a claim by the payer in respect of the amount also provide grounds for making an assessment or determination under paragraph 10 or 12, or an amendment of such an assessment or determination, on the taxpayer in respect of any chargeable period.</p>
</content>
</subsection>
<subsection eId="d4e601">
<num>5</num>
<content>
<p>
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
may set any amount repayable to the payer by virtue of the claim against any amount payable by the taxpayer by virtue of the assessment, determination or amendment.
</p>
</content>
</subsection>
<subsection eId="d4e609">
<num>6</num>
<content>
<p>
The obligations of
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
and the taxpayer are discharged to the extent of any set-off under sub-paragraph (5).
</p>
</content>
</subsection>
<subsection eId="d4e618">
<num>7</num>
<content>
<p>
<term refersTo="#term-contract-settlement">Contract settlement</term>
” means an agreement made in connection with any person's liability to make a payment to
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
under or by virtue of an enactment.
</p>
</content>
</subsection>
</section>
</hcontainer>
</quotedStructure>
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-12-paragraph-11" period="#period1">
<num>11</num>
<subparagraph eId="schedule-12-paragraph-11-1">
<num>1</num>
<content>
<p>Paragraph 14 (appeals) is amended as follows.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-12-paragraph-11-2">
<num>2</num>
<content>
<p>After sub-paragraph (1) insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<subsection eId="d4e647">
<num>1A</num>
<content>
<p>
A participator who has made a claim under paragraph 13A may appeal from the decision on the claim by notice in writing given to
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
within 30 days after the date of issue of the notice of the decision.
</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-12-paragraph-11-3">
<num>3</num>
<content>
<p>
In sub-paragraph (9) for “section 33 of the Taxes Management Act 1970 as applied by paragraph 1 above” substitute
<mod>
<quotedText>“ paragraph 13A ”</quotedText>
</mod>
.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-12-paragraph-11-4">
<num>4</num>
<content>
<p>
In sub-paragraph (10) for “the appeal that” substitute
<mod>
<quotedText>“ an appeal under sub-paragraph (1) ”</quotedText>
</mod>
.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-12-paragraph-11-5">
<num>5</num>
<content>
<p>After sub-paragraph (10) insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<subsection eId="d4e681">
<num>10A</num>
<content>
<p>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.</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-12-part-2-crossheading-consequential-amendments" period="#period1">
<heading>
<em>Consequential amendments</em>
</heading>
<paragraph eId="schedule-12-paragraph-12" period="#period1">
<num>12</num>
<subparagraph eId="schedule-12-paragraph-12-1">
<num>1</num>
<content>
<p>Schedule 24 to FA 2007 (penalties for errors) is amended as follows.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-12-paragraph-12-2">
<num>2</num>
<content>
<p>In the Table in paragraph 1, after the first entry relating to petroleum revenue tax insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<tblock class="tabular">
<table style="table-layout:fixed">
<tr>
<td rowspan="1" colspan="1" style="width:36%">
<p>Petroleum revenue tax</p>
</td>
<td rowspan="1" colspan="1" style="width:64%">
<p>Statement or declaration in connection with a claim under paragraph 13A of Schedule 2 to the Oil Taxation Act 1975.</p>
</td>
</tr>
</table>
</tblock>
</quotedStructure>
</mod>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-12-paragraph-12-3">
<num>3</num>
<content>
<p>
In paragraph 1(5), after “Oil Taxation Act 1975” insert
<mod>
<quotedText>“ or a statement or declaration under paragraph 13A of that Schedule ”</quotedText>
</mod>
.
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-12-paragraph-13" period="#period1">
<num>13</num>
<intro>
<p>In FA 2009—</p>
</intro>
<paragraph eId="schedule-12-paragraph-13-a">
<num>a</num>
<content>
<p>
in Schedule 51 (time limits for assessments, claims
<abbr title="Et cetera" xml:lang="la">etc</abbr>
), omit paragraph 18(2), and
</p>
</content>
</paragraph>
<paragraph eId="schedule-12-paragraph-13-b">
<num>b</num>
<content>
<p>
in Schedule 52 (recovery of overpaid tax
<abbr title="Et cetera" xml:lang="la">etc</abbr>
), omit paragraph 11.
</p>
</content>
</paragraph>
</paragraph>
</hcontainer>
</part>
</hcontainer>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>