# Finance Act 2009, Paragraph 17


If, in order to give effect to an election under paragraph 15, any adjustments are required, whether by the discharge or repayment of tax, the making of assessments or otherwise—
(a) the adjustments must be made, and
(b) any time limit for making the adjustments is to be disregarded.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-22/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.