Regulation 13 Consequences of adjustment of the bank levy or equivalent foreign levy
Paragraph (2) applies to a claim or assessment if—
the amount of credit given under regulation 4(1) is reduced under regulation 11, or becomes excessive or insufficient by reason of any adjustment of the amount of any bank levy or equivalent foreign levy,
the reduction or adjustment gives rise to the claim or assessment, and
the claim or assessment is made not later than 6 years from the date on which all material determinations have been made, whether in the UK or elsewhere.
Nothing in the Tax Acts limiting the time for the making of assessments, or limiting the time for the making of claims for relief, applies to the assessment or claim.
In paragraph (1)(c) “material determination” means an assessment, reduction, adjustment or other determination that is material in determining whether any, and (if so) what, credit is to be given.