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SCHEDULES

SCHEDULE 16General and Special Commissioners

Oil taxation appeals

6(1)In Schedule 2 to the [1975 c. 22.] Oil Taxation Act 1975 (management and collection of petroleum revenue tax) the Table in paragraph 1(1) shall be amended as follows.

(2)After the entry relating to section 36 of the [1970 c. 9.] Taxes Management Act 1970 there shall be inserted—

Section 46A In subsection (1), omit paragraphs (a) and (b) and the words “General Commissioners or” in paragraph (c).

(3)After the entry relating to section 56 of the [1970 c. 9.] Taxes Management Act 1970 there shall be inserted—

Section 56A
56B
56C
56D .