# Finance Act 2013, Paragraph 6


(1) After notification of an assessment has been given to a person under paragraph 5(2), the assessment may not be altered except in accordance with this paragraph or paragraph 7, or on appeal.
(2) A supplementary assessment may be made in respect of a penalty if an earlier assessment operated by reference to an underestimate of the value of the counteracted advantage.
(3) An assessment may be revised as necessary if it operated by reference to an overestimate of the value of the counteracted advantage.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43C/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43C/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.