{
  "url": "https://openlegislation.uk/finance-act-1996/section-132",
  "json_url": "https://openlegislation.uk/finance-act-1996/section-132.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "section/132",
  "kind": "section",
  "number": "132",
  "heading": "Overdue tax and excessive payments by the Board.",
  "text": "Schedule 18 to this Act (which amends enactments relating to overdue tax or excessive payments by the Board) shall have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/section/132",
    "retrieved_at": "2026-10-29T09:32:25.231034+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}