SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Oil Taxation Act 1975I179

1

Paragraph 7 is amended as follows.

2

In sub-paragraph (1)—

a

after “Where” insert “,”; and

b

for “the Special Commissioners determine” substitute “that is notified to the tribunal, the tribunal determines”.

3

In sub-paragraph (3) for “Special Commissioners” substitute “tribunal”.