6(1)In Schedule 2 to the M1Oil Taxation Act 1975 (management and collection of petroleum revenue tax) the Table in paragraph 1(1) shall be amended as follows.U.K.
(2)After the entry relating to section 36 of the M2Taxes 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 M3Taxes Management Act 1970 there shall be inserted—
| “Section 56A | |
| 56B | |
| 56C | |
| 56D”. |
7U.K.The M4Revenue Appeals Order 1987 shall have effect (subject to its revocation or amendment) as if any reference to section 56 of the M5Taxes Management Act 1970 included a reference to that section as applied by paragraph 1 of Schedule 2 to the Oil Taxation Act 1975.