The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Finance Act 1980

95.—(1) Paragraph 5 of Schedule 17 (transfers of interests in oil fields) is amended as follows.

(2) In sub-paragraph (2)—

(a) for “may by notice” substitute “may appeal by notice”; and

(b) omit “appeal to the Special Commissioners”.

(3) In sub-paragraph (3) for “appear and be heard on” substitute “be a party to”.

(4) In sub-paragraph (4) after “abandoned” insert “before it is notified to the tribunal”.

(5) After sub-paragraph (5) insert—

“(6) The provisions of paragraphs 14A to 14I of Schedule 2 to the Oil Taxation Act 1975(1) shall apply to appeals under this paragraph subject to any necessary modifications.”.

(1)

Paragraphs 14A to 14I were inserted by paragraph 75 of this Schedule.