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Aircraft Noise Levy Collection Act 1995
13Refund of overpayment of levy or late‑payment penalty
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13 Refund of overpayment of levy or late‑payment penalty
An amount of levy or late‑payment penalty that is overpaid by the operator of a jet aircraft may be credited against a liability of the operator to pay levy or late‑payment penalty, and must be refunded to the extent that it is not credited.