SCHEDULES

SCHEDULE 16 General and Special Commissioners

Oil taxation appeals

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.

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