SCHEDULES

SCHEDULE 12 U.K.Recovery of overpaid tax etc

Part 2 U.K.Petroleum revenue tax

Claims for recovery of overpaid tax etc U.K.

9 U.K.In paragraph 12(1B) (disapplication of time limits for further assessments and determinations)—

(a) omit the “or” at the end of paragraph (a), and

(b) after that paragraph insert—

“(aa) a claim under paragraph 13A (see paragraph 13E), or”.