# Finance Act 2016, Paragraph 54


(1) In this Schedule “adjustments” means any adjustments, whether by way of an assessment, the modification of an assessment or return, amendment or disallowance of a claim, a payment, the entering into of a contract settlement, or otherwise (and references to “making” adjustments accordingly include securing that adjustments are made by entering into a contract settlement).
(2) “Adjustments” also includes a payment in respect of a liability to pay national insurance contributions.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/54 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.