Oil Taxation Act 1975 section 13A

Claim for relief for overpaid tax etc

Section 13A establishes the formal mechanism by which a participator in an oil field can claim a repayment or discharge of petroleum revenue tax that it believes was not due.

• A participator who has either paid tax it believes was not due, or been assessed for tax it believes is not due, may make a claim to HMRC for repayment or discharge of that amount.
• HMRC are not obliged to give relief for overpaid or wrongly assessed tax except through this claims process or under another provision of the Oil Taxation Acts.
• Where one person pays an amount of tax on behalf of another, the payment is treated as having been made by the person on whose behalf it was paid.
• Further related provisions (paragraphs 13B to 14I) deal with circumstances where HMRC need not give effect to a claim, the detailed rules for making claims, and the treatment of amounts paid under contract settlements.