# Finance Act 1981, Paragraph 13


(1) Where it appears to the Board that the amount of tax charged by an assessment should have been larger they may make a further assessment; and where it appears to them that the amount charged by an assessment should have been smaller they may amend the assessment accordingly.
(2) Paragraph 12(8) and (9) above shall apply in relation to any assessment or amendment under this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/1981/35/schedule/17/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.