# Finance Act 1996, Section 132: Overdue tax and excessive payments by the Board.


Schedule 18 to this Act (which amends enactments relating to overdue tax or excessive payments by the Board) shall have effect.

---
Source: https://www.legislation.gov.uk/ukpga/1996/8/section/132 (the official version)
Page: https://openlegislation.uk/finance-act-1996/section-132
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.