Oil Taxation Act 1975 schedule 2 paragraph 14I

Interpretation of paragraphs 14A to 14H

Paragraph 14I defines key terms and clarifies how references to the participator and notifications should be interpreted throughout the appeal and review provisions in paragraphs 14A to 14H.

• "Matter in question" simply means the subject matter that the appeal is about.
• Any reference to a "notification" throughout the appeal and review provisions means a notification that must be made in writing.
• References to "the participator" generally include a person acting on the participator's behalf, but there are important exceptions where only the participator themselves can be notified — these relate to certain formal communications from HMRC.
• Where HMRC are required to notify the participator directly, they may also send a copy of that notification to the participator's representative, but they are not obliged to do so.