SCHEDULES
C1SCHEDULE 2 Management and Collection of Petroleum Revenue Tax
F1Claim for relief for overpaid tax etc
Sch. 2 paras. 13A-13F and cross-headings inserted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 28(2), Sch. 12 para. 10
13A
1
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.
See Oil Taxation Act 1983 (c. 56), Sch. 4 para. 14 for application of Sch. 2 to tax chargeable only by virtue of the provisions of s. 12 and Sch. 4 of that Act