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

Oil Taxation (Gas Banking Scheme) Regulations 1982 U.K.

8.—(1) Regulation 7 of the Oil Taxation (Gas Banking Scheme) Regulations 1982(1) (appeals) is amended as follows.

(2) In paragraph (1)—

(a) after “may” insert “appeal”; and

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

(3) In paragraph (4) for “Special Commissioners” substitute “tribunal”.

(4) After paragraph (4) insert—

“(5) The provisions of paragraphs 14A to 14I of Schedule 2 to the Oil Taxation Act 1975(2) shall apply in relation to appeals under this regulation, subject to any necessary modifications.”.

Commencement Information

I1 Sch. 2 para. 8 in force at 1.4.2009, see art. 1(2)

(1)

S.I. 1982/92.

(2)

1975 c. 22. Paragraphs 14A to 14I were inserted by paragraph 75 of Schedule 1 to this Order.