http://www.legislation.gov.uk/ukpga/1997/16/section/50Finance Act 1997An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1997-03-19texttext/xmlenStatute Law Database2024-05-21Expert Participation2024-02-22 Part IV Payments and overpayments in respect of indirect taxes Excise duties and other indirect taxes Overpayments, interest, assessments, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>501Schedule 5 to this Act (which makes provision in relation to excise duties, insurance premium tax and landfill tax which corresponds to that made for VAT by sections 44 to 48 above) shall have effect.2Schedule 6 to this Act (which makes further provision for the assessment of amounts payable under enactments relating to excise duty) shall also have effect.
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<Title> Payments and overpayments in respect of indirect taxes</Title>
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Overpayments, interest, assessments,
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Schedule 5 to this Act (which makes provision in relation to excise duties, insurance premium tax and landfill tax which corresponds to that made for
<Acronym Expansion="Value Added Tax">VAT</Acronym>
by sections 44 to 48 above) shall have effect.
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<Text>Schedule 6 to this Act (which makes further provision for the assessment of amounts payable under enactments relating to excise duty) shall also have effect.</Text>
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