For paragraph 14(11) of Schedule 2 to the Oil Taxation Act 19752 (management and collection of petroleum revenue tax) substitute—

“(11)

When an appeal is notified to the tribunal, the decision of the tribunal on the appeal is final and conclusive.

(12)

But sub-paragraph (11) is subject to—

(a)

sections 9 to 14 of the Tribunals, Courts and Enforcement Act 20073,

(b)

Tribunal Procedure Rules, and

(c)

any provision of this Schedule.”.