# Income and Corporation Taxes Act 1988, Paragraph 6F

Extent: E+W+S+N.I.

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—
(a) he was not liable to make any payment under that paragraph, or
(b) the sum paid exceeded his liability under that paragraph,
the Board shall make or allow to be made such repayments, adjustments or set-offs against unpaid tax as they think appropriate.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/3/paragraph/6F (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-3/paragraph-6F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.