{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-3/paragraph-6F",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-3/paragraph-6F.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/3/paragraph/6F",
  "kind": "paragraph",
  "number": "6F",
  "heading": null,
  "text": "If a person has made a payment purporting to be a payment of tax due under paragraph 6A above but it appears to the Board that—\n(a) he was not liable to make any payment under that paragraph, or\n(b) the sum paid exceeded his liability under that paragraph,\nthe Board shall make or allow to be made such repayments, adjustments or set-offs against unpaid tax as they think appropriate.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 paras. 6A-6F inserted (16.7.1992 in relation to transactions effected on or after 1.10.1992) by Finance (No. 2) Act 1992 (c. 48), s. 63, Sch. 11 paras. 2(2), 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/3/paragraph/6F",
    "retrieved_at": "2026-10-29T09:49:54.309394+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."
}