114 Time limits for action if tax adjustment makes reduction too large or too small
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

114  Time limits for action if tax adjustment makes reduction too large or too small

(1)     Subsection (2) applies to a claim or assessment if—

(a)     the amount of any reduction under section 112(1) or 113(2) becomes excessive or insufficient by reason of any adjustment of the amount of any tax payable either in the United Kingdom or under the law

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