OpenLegislation

Paragraph 3

Original text. Later amendments are not shown.

Regulations under paragraph 1(d) or 2 above may include provision—

(a)

for adjusting or reviewing an assessment made before the date of the coming into force of those regulations ;

(b)

for any resulting alteration of that assessment to have effect as from that date ;

so however that no assessment shall be reduced by virtue of this paragraph.