696M Collection and general provisions
(1) The provisions of Part 41A relating to—
(a)assessments to corporation tax, and
(b)the collection and recovery of corporation tax,
shall apply in relation to petroleum production tax as they apply to corporation tax charged otherwise than under this Chapter.
(2) Section 1080 shall apply, with any necessary modifications, to any tax due and payable under this section as if it was an amount of corporation tax due and payable for the relevant period.
(3) (a) Subject to paragraph (b), a company aggrieved by an assessment made on the company under this Chapter may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.
(b) Where, in accordance with this section, a company is required to make a return and account for petroleum production tax to the Collector-General, no appeal lies against an assessment until such time as the company makes the return and pays or has paid the amount of the petroleum production tax payable on the basis of that return.