Oil Taxation Act 1975 Schedule 6 paragraph 2

Application of Schedule 5 claim procedures to Schedule 6 claims

Schedule 6 paragraph 2 applies the procedural rules for making claims under Schedule 5 (claims by the responsible person) to claims made under Schedule 6 (claims by individual participators), with specified modifications to reflect the different claimant and statutory basis.

• The claim procedures set out in Schedule 5 (covering matters such as how claims are made, determined, and appealed) are imported into Schedule 6 so that individual participator claims follow essentially the same administrative process.
• References in those Schedule 5 procedures to the "responsible person" are replaced with references to the individual participator making the Schedule 6 claim, and certain statutory cross-references are adjusted accordingly.
• A number of the imported provisions are applied with specific modifications — for example, certain sub-paragraphs are omitted and particular cross-references are substituted — as detailed in a table set out in the paragraph.
• The paragraph has been amended over time by the Finance Act 1999, the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, and the Finance Act 2009, reflecting changes to appeal routes and time limits.