Chancery Division.

Judgment delivered 27 May 1983.

Petroleum revenue tax – Assessments – When assessment should be made – Whether immediately following submission of returns – Whether within the six-year period – Oil Taxation Act 1975, sec. 2(9)(b)(i); Sch. 2, para. 10.

  This concerned an appeal by the taxpayer company against a decision of the Special Commissioners dismissing an appeal against a determination of the Revenue in relation to petroleum revenue tax for the chargeable period ending 31 December 1976; and against assessments to that tax for subsequent chargeable periods up until the period ending 31 December 1980.

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