# Corporation Tax Act 2010, Section 656: Adjustments of liability


(1) If an adjustment of a self-build society's liability to corporation tax is necessary as a result of a claim under section 651, the adjustment may be made by an assessment, by repayment of tax or otherwise.
(2) A self-build society's liability to corporation tax may be adjusted by means of assessments or otherwise if—
(a) a claim by the society under section 651 or 652 is included in a company tax return,
(b) an enquiry is made into the tax return, and
(c) an amendment is made to the tax return as a result of the enquiry.
(3) A self-build society's liability to corporation tax may be adjusted by means of assessments or otherwise if—
(a) an enquiry is made under paragraph 5 of Schedule 1A to TMA 1970 into a claim made by the society under section 651 or 652, or into an amendment of such a claim, and
(b) an amendment is made to the claim as a result of the enquiry.
(4) Adjustments under subsection (2) or (3) may be made for all relevant accounting periods.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/656 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-656
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.