SCHEDULES
SCHEDULE 21 Oil taxation: supplementary provisions about information
Part I Restrictions on powers under section 187
2
Before a notice is given to a person by the Board under subsection (2), subsection (3) or subsection (5), the person must have been given a reasonable opportunity to deliver (or, in the case of subsection (3), to deliver or make available) the documents in question or to furnish the particulars in question; and the Board must not apply for consent under subsection (5) until the person has been given that opportunity.