# Finance Act 2003, Paragraph 13


(1) Within 30 days after the date of issue of a notice under paragraph 11(2)(b) (closure notice that amends claim), the Inland Revenue shall give effect to the amendment by making such adjustment as may be necessary, whether—
(a) by way of assessment on the claimant, or
(b) by discharge or repayment of tax.
(2) An assessment made under sub-paragraph (1) is not out of time if it is made within the time mentioned in that sub-paragraph.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/11A/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.