# Finance Act 1982, Paragraph 8


Paragraphs 5(2) to (4) and 7 above shall apply in relation to an assessment to APRT under section 142(1) of this Act as if it were an assessment under paragraph 5.

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Source: https://www.legislation.gov.uk/ukpga/1982/39/schedule/19/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-1982/schedule-19/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.