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 F1WRA-collected tax.
(2)
An assessment made under subsection (1) is not out of time if it is made within the time mentioned in that subsection.