Oil Taxation Act 1975U.K.
This section has no associated Explanatory Memorandum
74.—(1) Paragraph 14() is amended as follows.
(2) In sub-paragraph (1)—
(a)omit “to the Special Commissioners”; and
(b)for “the Board” substitute “HMRC”.
(3) For sub-paragraph (2) substitute—
“(2) The notice of appeal must specify the grounds of appeal.”.”
(4) In sub-paragraph (8) for “the Board”, in both places, substitute “HMRC”.
(5) In sub-paragraph (9)—
(a)for “the Board” (in both places) substitute “HMRC”;
(b)for “Special Commissioners” substitute “tribunal”; and
(c)for “Commissioners” substitute “tribunal”.
(6) In sub-paragraph (10)—
(a)for “, on the appeal,” substitute “the appeal that is notified to the tribunal and”;
(b)for “a majority of the Commissioners present at the hearing” substitute “the tribunal”; and
(c)for “Commissioners”, in both of the other places, substitute “tribunal”.
(7) For sub-paragraph (11) substitute “Notwithstanding the provisions of sections 11 and 13 of the TCEA 2007 the decision of the tribunal shall be final and conclusive.”.