SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Oil Taxation Act 1975I180
1
Paragraph 852 is amended as follows.
2
For sub-paragraph (1)(a) substitute—
a
an appeal is made against a determination by the tribunal on an appeal under paragraph 5 above; and
3
In sub-paragraph (1)(b) for “Special Commissioners” substitute “tribunal”.
4
In sub-paragraph (5) after “court” add “or the tribunal”.