An electrical panel board would be like a mother board in a computer, it receives it`s supply from the incoming mains and directs it to perform the functions of the computer.
A distribution board directs the incoming supply from the mains to the seperate circuits of the house eg lighting ,power and possibly an extra supply for such as a shower etc.Each seperate circuit would have the appropriate sized fuse dependant on the usage.
Different people use the names differently. Sometimes they can be the same thing and other times one name or the other is used to describe different types of load that are being fed. Usually a distribution board feeds multiple panel boards. Some places, distribution panels fed lighting panels and power panels. The same panels can sometimes be used in the different applications.
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