(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.