# Finance Act 2012, Paragraph 7


(1) If the amount of N's tax liability for a relevant tax year is revised at any time, the portion of that liability that is treated under paragraph 3(1) as satisfied is to be re-calculated.
(2) But nothing in this paragraph permits any revision of the agreed terms.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/14/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.