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Oil Taxation Act 1975
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5(1)If—U.K.
(a)the amount or total of the amounts stated under sub-paragraph (1)(a) of paragraph 4 above in the notice or notices given by the Board under that paragraph on a claim, or the amount or total of the amounts so stated under sub-paragraph (1)(b) of that paragraph, is less than the amount claimed; or
(b)the shares so stated under sub-paragraph (1)(c) of that paragraph in the notice or latest of the notices so given differ from the shares stated under paragraph 2(4)(b) above in the claim,
the responsible person may [F1appeal] by notice in writing given to the Board not more than three years after the making of the claim F2...; but the bringing of an appeal under this paragraph shall not affect the operation of any notice so given by the Board.
(2)On an appeal [F3that is notified to the tribunal] against a decision on a claim brought on the ground mentioned in sub-paragraph (1)(b) above, and in any proceedings arising out of such an appeal, any participator in the oil field to which the claim relates shall be entitled to [F4be a party].
(3)An appeal against a decision on a claim may at any time [F5before it is notified to the tribunal] be abandoned by a notice in writing given to the Board by the responsible person.
(4)On an appeal [F6that is notified to the tribunal] against a decision on a claim, the [F7tribunal] may vary the decision appealed against whether or not the variation is to the advantage of all or any of the participators in the oil field to which the claim relates.
[F8(5)The provisions of paragraphs 14A to 14I of Schedule 2 shall apply to appeals under this paragraph subject to any necessary modifications.]
Textual Amendments
F1Word in Sch. 5 para. 5(1) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 77(2)(a)
F2Words in Sch. 5 para. 5(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 77(2)(b)
F3Words in Sch. 5 para. 5(2) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 77(3)(a)
F4Words in Sch. 5 para. 5(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 77(3)(b)
F5Words in Sch. 5 para. 5(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 77(4)
F6Words in Sch. 5 para. 5(4) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 77(5)(a)
F7Word in Sch. 5 para. 5(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 77(5)(b)
F8Sch. 5 para. 5(5) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 77(6)
Modifications etc. (not altering text)
C1See Finance (No. 2) Act 1979 (c. 47), s. 19 where more than one rate of uplift applies
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