# Finance Act 2000, Paragraph 72


The Inland Revenue shall make any adjustment of corporation tax required as a result of—
(a) loss relief being obtained in respect of an allowable loss, or
(b) loss relief not being obtained for the whole or part of a loss in respect of which a claim is made under this Part,
whether by way of assessment, discharge or repayment of tax.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/72 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-72
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.