OT05225 - PRT: the nomination scheme - manner of making a nomination

To be effective a nomination must be made:

• by e-mail to the following address: supportteam.lbprt@hmrc.gov.uk

In determining when a nomination has been made the time the e-mail (or fax) was sent will be used (Reg. 3(3)).

However, a nomination will not be deemed to have been made until it is received by LB Oil & Gas at the relevant address (Reg. 3(3A)).