# Advance Petroleum Revenue Tax Act 1986, Paragraph 5


Any reference in paragraph 3 or paragraph 4 above to a question whether a chargeable period is a participator’s net profit period being determined on particular assumptions is a reference to that question being determined (on the basis of those assumptions) in accordance with sections 111 and 112 of the Finance Act 1981.

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Source: https://www.legislation.gov.uk/ukpga/1986/68/schedule/paragraph/5 (the official version)
Page: https://openlegislation.uk/advance-petroleum-revenue-tax-act-1986/schedule/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.