PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 8PROCEDURE FOR MAKING CLAIMS ETC.
77Giving effect to amendments under section 75
1
Within 30 days after the day on which a notice under section 75(2)(b) is issued WRA must give effect to the amendment by making such adjustment as may be necessary, whether—
a
by way of assessment on the claimant, or
b
by discharge or repayment of devolved tax.
2
An assessment made under subsection (1) is not out of time if it is made within the time mentioned in that subsection.