# Finance Act 1982, Paragraph 20


In sub-paragraph (2) and (4) of paragraph 5 of Schedule 3 to the principal Act (liability for petroleum revenue tax and interest in the case of transfers to associated companies) the references to tax and to interest payable under Part I of that Act shall include references to APRT and to interest payable under paragraph 10 or paragraph 13 above.

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Source: https://www.legislation.gov.uk/ukpga/1982/39/schedule/19/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-1982/schedule-19/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.