# Finance Act 1982, Paragraph 9


(1) Where in respect of any oil field a participator has paid an amount of APRT for a chargeable period which exceeds the amount of APRT payable therefor the amount of that excess shall be repaid to him.
(2) Where in respect of any oil field the amount paid for any chargeable period by a participator by way of instalments under paragraph 2 above exceeds the aggregate of his liabilities mentioned in sub-paragraph (4) of that paragraph, the amount of that excess shall be repaid to him.

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Source: https://www.legislation.gov.uk/ukpga/1982/39/schedule/19/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-1982/schedule-19/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.