s 13
In forceRefund of overpayment of levy or late‑payment penalty
Part 3Payment of levy and penalty for late payment of levy
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.
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